B22 Zungot Inc. manufactures and sells specally designed computer tables, using select hardwoods. The operating results using berpente as well as the sales in units and the production in units for the most recent three months are as follows: Variable Cost Operating income (loss) Beginning inventory in units Production in units Sales in units Ending inventory in units October November December $17,000 $3,000) $18,000 4,200) 7,500 8,500 14,000 15,000 10,000 10,700 14,000 17,800 7500 8,500 700 $4.00 per unit $3.00 per unit $42,000 per month 12,000 The following data is applicable to all months: Variable manufacturing costs Variable selling expenses Fixed manufacturing overhead September production in units De November Required: October September Calculate the fixed overhead per unit for September, October, November and December. (1 mark)