Whispering Winds Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Whispering Winds Corporation’s anticipated annual volume of 539,000 units.

		Per Unit			Total
Direct materials		$ 8
Direct labor		$10
Variable manufacturing overhead		$16
Fixed manufacturing overhead					$3,234,000
Variable selling and administrative expenses		$14
Fixed selling and administrative expenses					$1,078,000

The company has a desired ROI of 25%. It has invested assets of $30,184,000.

(a)

Compute the total unit cost.

Total cost

$enter the total cost per unit in dollars

per unit