Sheridan Corporation produces commercial fertilizer spreaders. The following information is available for Sheridan's anticipated annual volume of 400,000 units. Per Unit Total Direct materials $30 Direct labor 56 Variable manufacturing overhead 70 Fixed manufacturing overhead $16,400,000 Variable selling and administrative expenses 34 Fixed selling and administrative expenses 12,400,000 The company has a desired ROI of 20%. It's investment in assets is $124,000,000. (a1) Compute total unit cost