Exercise 2-3A Determining fixed cost per unit LO 2-1 Rooney Corporation incurs the following annual fixed costs: Item Depreciation Officers' salaries Long-term lease Property taxes Cost $ 63,000 120,000 55,000 10,000 Required Determine the total fixed cost per unit of production, assuming that Rooney produces 3,500, 4,000, or 4,500 units. (Round your answers to 2 decimal places.) 3,500 4,000 4,500 an Units Produced Fixed cost per unit