(Not a repeat question.) Robotics Inc. assembles solar cells in a highly automated environment with a JIT inventory system. The manufacturing plant occupies 50% of the total buildings and grounds. Robotics has a small highly skilled and flexible labor force that has a lifetime employment guarantees. Factory supplies are used in the production of solar cells. About 25% of the plant's utility costs represent connection charges; the rest vary with production. External vendors provide all of the materials and supplies. Sales force is paid entirely on commissions. Advertising spending is set by contract at the beginning of the year. At full capacity, the plant is capable of producing 100,000 units per year. Last year Robotics manufactured and sold 94,000 units for the costs listed below. Cost Item Amount Direct Materials & Parts $300,000 Direct Labor 350,000 Production Supervisory Salaries 100,000 Factory Supplies 200,000 Plant Utilities 60,000 Sales Commissions 350,000l Building/Grounds Maintenance 40,000l Advertising 100,000 Administrative Salaries 400,000 Total $190,000 Assume that the full cost per unit was as follows: Variable costs $10.00 Fixed costs 11 .00 Total cost per unit $21.00 What is the average full cost per unit if next year the production falls to 86,000 units and there is no change in the unit prices of all cost inputs used by Robotics? rj. $22.02 (7. $21.00 (7. $20.21 r7. $22.95