for next year, company X has budgeted production for 6,000units. the company can produce as many as 10,000 units per year if machine maintenance, lunch breaks and all other work stoppages are ignored. however, it is propable only able to produce up to 8,000 per year given that downtime for maintenance and employee breaks is unavoidable. The demand for the next next three years is expected to average 5,000 units per year. Fixed manufacturing costs per year total $480,000. Fixed manufacturing overhead is charged on a per unit basis. If we use the master-budget capacity utilization, the mater budget capacity based fixed manufacturing overhead rate would be how much dollars per unit. A.$48 B.$60 C.$80 D.$96