% of capacity and manufacturing 128,000 %of patented electronic component Integrated Mosters, Inc IMD. s present y operating at 80 units of a patented electronic component. The cost structure of the component is as follows Raw materials Drect labor Variable overhead Fued overhead S 6.80 per unit 6.80 per unit 8.80 per unit $473,600 per year An Italian firm has offered to purchase 20,800 of the components at a price of $28.0 per unit, FOB IMI's plant. The normal selling price is $34.4 per component. This special order will not affect any of IMi's norma component is $26.1, so it is reluctant to accept this special order. business. Management calculated that the cost per Required: a. Calculate the fixed overhead per unit? (Round your answer to 2 decimal places.)