X reported the following unit costs information associated with one of its products A1: Direct materials $105 Direct manufacturing labor 88 Variable manufacturing overhead 43 Fixed manufacturing overhead 38 Sales commissions (2% of sales) 12 Research & Development 22 After-sales support 4 Administrative salaries 29 Round your answers to the nearest dollar. Fill in the blank without $ or comma or period, e.g., 12345 What are the indirect fixed costs per unit associated with Product A1? [1]