What is the fixed manufacturing cost rate per unit? Assume FIFO

Actual Costin Ma June FG BB in units Unit production volume Unit sales volume Variable Costs: S0 4,800 4,000 4,400 4,800 manufacturing cost per unit $4,000 $2,000 produced $4,000 $2,400 $21,120,00$21,120,00 $6,000,000$6,000,000 marketing cost per unit sold Fixed Costs manufacturing total cost marketing total cost $19,600 $19,600 Unit sales price Cost flow assumption: FIFO