Franklin Corporation incurs the following annual fixed costs. Cost Item Depreciation Officers' salaries Long-term lease Property taxes $ 60,000 140,000 55,000 13,000 Required Determine the total fixed cost per unit of production, assuming that Franklin produces 2,500, 3,000, or 3,500 units. (Round your answers to 2 decimal places.) 2,500 Units Produced Fixed cost per unit 3,000 3,500