Gibson Corporation incurs the following annual fixed costs: Item Cost Depreciation $ 62, 000 Officers' salaries 160 , 000 Long-term lease 80, 000 Property taxes 7,000 Required Determine the total fixed cost per unit of production, assuming that Gibson produces 2,000, 2,500, or 3,000 units. (Round your answers to 2 decimal places.) Units Produced 2,000 2,500 3,000 Fixed cost per unit