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: unit Machine depreciation: $1,000 per month Machine operating expenses: $300 per week Cost of direct labour: $20 per unit $30 per Required: For the purposes of CVP analysis, calculate the fixed cost and variable cost per unit