Kann Corporation produces industrial robots for high-precision manufacturing. The following information is available: Per Unit Total Direct materials $25.00 Direct labor $10.00 $6.00 Variable manufacturing overhead Fixed manufacturing overhead $36,000 $4.00 Variable selling and administrative costs $15,000 Fixed selling and administrative costs The company has a desired ROI of 20%. It has invested assets of $420,000. It anticipates making and selling 3,000 units per year.