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Rooney Corporation incurs the following annual fixed costs: Item Cost Depreciation $ 5 6 , 0 0 0 Officers salaries 1 4 0 , 0

Rooney Corporation incurs the following annual fixed costs: Item Cost Depreciation $56,000 Officers salaries 140,000 Long-term lease 60,000 Property taxes 10,000 Required Determine the total fixed cost per unit of production, assuming that Rooney produces 6,000,6,500, or 7,000 units. Note: Round your answers to 2 decimal places.

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