$ 60 Assume that a company produced 10,000 units and sold 8,000 units during its first year of operations. It has also provided the following information: Per Unit Per Year Selling price $ 240 Direct materials $ 85 Direct labor Variable manufacturing overhead $ 10 Sales commission $ 11 Fixed manufacturing overhead $ ? Fixed selling and administrative expense $ 250,000 If the company's unit product cost under absorption costing is $201, then what is the amount of fixed manufacturing overhead per year