Fanning Corporation incurs the following annual fixed costs. Item Depreciation officers' salaries Long-term lease Property taxes Cost $ 68,000 120,000 85,000 12,000 Required Determine the total fixed cost per unit of production, assuming that Fanning produces 8,500, 9,000, or 9,500 units. (Round your answers to 2 decimal places.) 8,500 9,000 9,500 Units Produced Fixed cost per unit