Sunland Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Sunland Corporation's anticipated annual volume of 491,000 units. Per Unit Total Direct materials $8 Direct labor $9 Variable manufacturing overhead $13 Fixed manufacturing overhead $3,437,000 Variable selling and administrative expenses $12 Fixed selling and administrative expenses $1,473,000 The company has a desired ROI of 25%. It has invested assets of $25,532,000. Compute the total cost per unit. Total cost per unit $