Head$-$First Company plans to sell $4,200$ bicycle helmets at $$67$ each in the coming year. Product costs include:

Direct materials per helmet $ $29$

Direct labor per helmet $8\mathrm{.}00$

Variable factory overhead per helmet $5\mathrm{.}00$

Total fixed factory overhead $19,000$

alculate the total variable cost per unit. Round your answer to two decimal places.

Variable cost per unit

$

$2.$ Calculate the total fixed expense for the year.

Total fixed expense for the year