Homework Answers
| Depreciation | $ 65,000 |
| Officers salaries | $ 1,70,000 |
| Long term lease | $ 60,000 |
| Property taxes | $ 12,000 |
| Total fixed costs | $ 3,07,000 |
| Unit produced | 3,000 | 3,500 | 4,000 |
| Fixed cost per unit | $307,000/3,000 = $102.33 | $307,000/3,500 = $87.71 | $307,000/4,000 = $76.75 |
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