Fanning Corporation incurs the following annual fixed costs: Item Depreciation officers' salaries Long-term lease Property taxes Cost $ 51,000 140,000 95,000 11,000 Determine the total fixed cost per unit of production, assuming that Fanning produces 2,000, 2.500, or 3,000 units. (Round your answers to 2 decimal places.) 2,000 2,500 3,000 Units Produced Fixed cost per unit Solomon Trophies makes and sells trophies it distributes to little league ballplayers. The company normally produces and sells between 3,000 and 9,000 trophies per year. The following cost data apply to various activity levels: Required Complete the preceding table by filling in the missing amounts for the levels of activity shown in the first row of the table. (Round "Cost per unit" answers to 2 decimal places.) 3,000 5,000 7,000 9,000 Number of Trophies Total costs incurred Fixed $ 76,000 42,000 $ 118,000 Variable Total costs Cost per unit Fixed Variable Total cost per trophy $ 25.33 14.00 30.33 $ Information concerning a product produced by Ender Company appears here: Sales price per unit Variable cost per unit Total annual fixed manufacturing and operating costs $ 161 $ 88 $452,600 Required Determine the following: a. Contribution margin per unit. Contribution margin per unit b. Number of units that Ender must sell to break even. Break-even in units c. Sales level in units that Ender must reach to earn a profit of $153,300. Sales in units d. Determine the margin of safety in units, sales dollars, and as a percentage. (Round "Percentage" answer to 1 decimal place (i.e. 0.234 should be entered as 23.4).) Units Sales Percentage % Margin of safety