Jordan Corporation incurs the following annual fixed costs. Item Depreciation Officers' salaries Long-term lease Property taxes Cost $ 54,000 170,000 90,000 15,000 Required Determine the total fixed cost per unit of production, assuming that Jordan produces 3,000, 3,500, or 4,000 units. (Round your answers to 2 decimal places.) Units Produced 3,000 3,500 4,000 Fixed cost per unit The following variable production costs apply to goods made by Zachary Manufacturing Corporation: Item Materials Labor Variable overhead Total Cost per unit $13.00 7.00 0.25 $20.25 Required Determine the total variable production cost, assuming that Zachary makes 10,000, 20,000, or 30,000 units 10,000 20,000 30,000 Units Produced Total variable cost