E$8\mathrm{.}7($LO $2),$ AP Gibbs Corporation produces industrial robots for high$-$precision manufacturing. The following information is given for Gibbs Corporation.

Use cost$-$plus pricing to determine various amounts.

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$380,],[$Direct labor,$$290,],[$Variable manufacturing overhead,$$72,],[$Fixed manufacturing overhead,,$$1,500,000$