Pepita Manufacturing Company makes parts for the automobile industry, during August 2020, the following selected accounts summary was taken from the accounting records:

Direct Materials issued to production $900,000

Direct Labor 450,000

Indirect Labor 120,000

Manufacturing Facilities Insurance 10,000

Manufacturing utilities 35,000

Manufacturing depreciation 45,000

Production during August, 100, 000 units.

Required:

1. What was the cost per unit manufactured?

2. What of the manufacturing costs are fixed?

3. How the fixed costs change the cost per unit manufactured?