Fitbit manufactures a Bluetooth watch that can count steps, track calories and analyze sleeping patterns. During 2016, the company produced 10,000 units and had the following costs. (1) What is the product cost per unit? (2) If fixed costs are $200,000, what is the break-even point? (2 marks) Direct materials used $ 31,000 Direct labor 18,000 Factory rent 12,000 Equipment deprecation-factory 2,000 Equipment depreciation - office Marketing expense Administrative expenses 750 2,500 40,000