Hurricane Wings has budgeted the following costs for a month in which 24,000 wings will be cooked and sold.

Wings, breading, and sauce		$4,900
Direct labor (Variable)		3,500
Rent		1,100
Depreciation		900
Other fixed costs		400

Each wing sells for $0.80 each. What is the budgeted fixed cost per unit?

$0.80

$0.17

$0.10

$0.35