Andretti Company has a single product called a Dak. The company normally produces and sells 81,000 Daks each year at a selling price of $60 per unit. The companys unit costs at this level of activity are given below:

Direct materials $ 7.50 Direct labor 9.00 Variable manufacturing overhead 3.30 Fixed manufacturing overhead 4.00 ($324,000 total) Variable selling expenses 4.70 Fixed selling expenses 3.00 ($243,000 total) Total cost per unit $ 31.50

Required: b. How much total fixed cost will the company avoid if it closes the plant for two months?