Dart Company makes 14,000 units per year of a part it uses in the

products it manufactures. The per unit product cost of this part

is shown below:

direct materials ..............$15.00

direct labor ..................16.00

variable overhead .............11.00

fixed overhead ................?????

total .........................$?????

An outside supplier has offered to sell Dart Company 14,000 units

of this part a year for $55.00 per unit. If Dart Company accepts

this offer, the facilities now being used to make this part could

be used to make more units of a product that is in high demand.

The additional contribution margin that could be earned on this

other product would be $64,400 per year.

60% of the fixed overhead would be eliminated if Dart purchases

the part from the outside supplier. The other 40% of the fixed

overhead is allocated and would be still be incurred even if

the part is purchased from the outside supplier.

It has been determined that if Dart Company purchases the part

from the outside supplier their net income would increase by

$33,600.

Calculate the fixed overhead cost per unit related to this part.