Problem 2. Art on You, Inc. has agreed to pay a well-known artist a $20,000 commission for the right to exhibit his work for one month. Determine the total commission cost and the commission cost per person if 2,000, 3,000, or 5,000 people attend the exhibition. Is the commission cost fixed or variable? Number of People Attending 2,000 3,000 5,000 Total Commission Cost Average Commission Cost Per Person Type of cost: Problem 3. Determining fixed cost per unit Kenel Corporation incurs the following annual fixed costs. Item Cost Depreciation $60,000 Officers' salaries $135,000 Long-term lease $58,000 Property taxes $11,000 Required Determine the total fixed cost per unit of production, assuming that Henke produces 5,000, 5,500, or 6,000 units. Number of units produced 5,000 5,500 6,000 Total fixed cost Fixed Cost per unit