Zachary Corporation incurs the following annual fixed costs. Item Depreciation Officers' salaries Long-term lease Property taxes Cost $ 67,000 180,000 95,000 9,000 Required Determine the total fixed cost per unit of production, assuming that Zachary produces 2,500, 3,000, or 3,500 units. (Round your answers to 2 decimal places.) Units Produced Fixed cost per unit 2,500 3,000 3,500