Fanning Corporation incurs the following annual fixed costs: Item Cost Depreciation $ 58,000 Officers' salaries 146,008 Longterm lease 55,000 Property taxes 8,003 | Required Determine the total xed cost per unit of production, assuming that Fanning produces 8,000, 8,500, or 9,000 units. (Round your answers to 2 decimal places.) The following variable production costs apply to goods made by Rundle Manufacturing Corporation: Item Cost per unit Materials $14.00 Labor 10.00 Variable overhead 0.75 Total $24.75 ' Required Determine the total variable production cost, assuming that Rundle makes 12,000, 22,000, or 32,000 units