Finch Corporation incurs the following fixed costs:

Determine the total fixed cost per unit of production, assuming that Finch produces 3,000, 3,500, or 4,000 units. (Round your answers to 2 decimal places.)

Item Depreciation Officers' salaries Long-term lease Property taxes Cost $ 57,000 180,000 80,000 14,000 Units Produced 3,000 3.500 4,000 Fixed cost per unit