The vice president for Sales of Huber Corporation has received the income statement for November. The statement has been prepared on the variable costing basis and is reproduced below. The firm has just adopted a variable costing system for internal reporting purposes. The controller attached the following notes to the statements: The unit sales price for November averaged $24. The standard unit manufacturing costs for the month were Variable cost $12 Fixed OH cost 4 Total cost $16 The unit rate for fixed manufacturing costs is a predetermined rate based upon a normal monthly production of 150,000 units. Production for November was 45,000 units in excess of sales. The inventory at November 30 consisted of 80,000 units. Huber Corporation Income Statement For the Month of November ($000 omitted) Sales $ 2,400 Minus: Variable standard COGS (1,200) Manufacturing margin $ 1,200 Minus: Fixed manufacturing costs at budget $600 Fixed manufacturing cost budget variance 0 (600) Gross margin $ 600 Minus: Fixed selling and administrative costs (400) Net income before taxes $ 200

Question What is the actual unit fixed cost for units produced in November?