Circuit Masters, In(CMI), is presently operating at 80% of capacity and manufacturing 134,000 units of a patented electronic component. The cost structure of the component is as follows: An Italian firm has offered to purchase 21, 400 of the components at a price of $31.0 per unit, FOB CMI's plant. The normal selling price is $36.2 per component. This special order will not affect any of CMI's "normal" business. Management calculated that the cost per component is $31.0, so it is reluctant to accept this special order. Required: Calculate the fixed overhead per unit