Baird Corporation incurs the following annual fixed costs: 2 Item Cost $61,000 120,000 Depreciation Officers' salaries Long-term lease Property taxes 60,000 , 00:50:09 Required Determine the total fixed cost per unit of production, assuming that Baird produces 5,000, 5,500, or 6,000 units. (Round your answers to 2 decimal places.) Units Produced 5,500 5,000 6,000 Fixed cost per unit