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Total fixed costs are $ 5 5 , 0 0 0 , total variable costs are $ 1 8 7 , 0 0 0 ,

Total fixed costs are $55,000, total variable costs are $187,000, and units produced are 11,000. What is the fixed cost per unit?
a. $5
b. $17
c. $12
d. $22

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