Exercise 2-3A Determining fixed cost per unit LO 2-1

Munoz Corporation incurs the following annual fixed costs:

Item	Cost
Depreciation	$	65,000
Officers salaries		200,000
Long-term lease		70,000
Property taxes		12,000

Required:

Determine the total fixed cost per unit of production, assuming that Munoz produces 7,500, 8,000, or 8,500 units. (Round your answers to 2 decimal places.)

Exercise 2-3A Determining fixed cost per unit LO 2-1

Munoz Corporation incurs the following annual fixed costs:

Item	Cost
Depreciation	$	65,000
Officers salaries		200,000
Long-term lease		70,000
Property taxes		12,000

Required:

Determine the total fixed cost per unit of production, assuming that Munoz produces 7,500, 8,000, or 8,500 units. (Round your answers to 2 decimal places.)

Units Produced	7,500	8,000	8,500
Fixed cost per unit