Iceberg Inc. produces and sells a single product. The relevant range is 200 to 600 units produced and sold per year. If Iceberg makes and sells 300 units in a year, the total cost per unit is $860. If Iceberg makes and sells 500 units in a year, the company's total variable costs are $156,000. What is the per-unit fixed cost if 400 units are produced and sold in a year? Round to the nearest whole dollar amount and do not enter a dollar sign or a decimal point (e.g., enter 89, not $89.00).