Circuit Masters, Inc. (CMI), is presently operating at 80% of capacity and manufacturing 129,000 units of a patented electronic component. The cost structure of the component is as follows:

Raw materials	$	6.90	per unit
Direct labor		6.90	per unit
Variable overhead		8.90	per unit
Fixed overhead	$	516,000	per year

An Italian firm has offered to purchase 20,900 of the components at a price of $28.5 per unit, FOB CMI's plant. The normal selling price is $34.7 per component. This special order will not affect any of CMI's "normal" business. Management calculated that the cost per component is $28.5, so it is reluctant to accept this special order.

Required:
a.	Calculate the fixed overhead per unit?