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