Rooney Corporation incurs the following annual fixed costs: Item Depreciation Officers' salaries Long-term lease Property taxes Cost $ 51,000 200,000 80,000 13,000 Required Determine the total fixed cost per unit of production, assuming that Rooney produces 1,000,1,500, or 2,000 units. (Round your answers to 2 decimal places.) 1,000 1,500 2,000 Units Produced Fixed cost per unit