Fanning Corporation incurs the following annual fixed costs. Item Depreciation officers salaries Long-term lease Property taxes Cont $ 66,000 190,000 50,000 5,000 Required Determine the total fixed cost per unit of production, assuming that Fanning produces 9,500, 10,000, or 10,500 units. (Round your answers to 2 decimal places.) Units Produced Fixed cost per unit 9,500 10,000 10.500