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

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