An accountant wanted to perform CVP analysis for the next year and therefore collected the following information:

Factory rent:$7,000 per month

Factory supervisor salary:$60,000 per annum

Cost of direct materials:$30 per unit

Machine depreciation:$1,000 per month

Machine operating expenses: $300 per week

Cost of direct labour:$20 per unit

For the purposes of CVP analysis, calculate the fixed cost and variable cost per unit.