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Exercise 2-3A Determining fixed cost per unit LO 2-1 Rooney Corporation incurs the following annual fixed costs: Item Depreci

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3500 4000 4500
Fixed cost per unit $            70.86 $              62.00 $             55.11

Working

Total fixed cost (A) $ 248,000.00 $   248,000.00 $ 248,000.00
Units (B) 3500 4000 4500
Fixed cost per unit (A/B) $            70.86 $              62.00 $             55.11

.

Depreciation $     63,000.00
Officer's salary $   120,000.00
Long term lease $     55,000.00
Property taxes $     10,000.00
Total fixed cost $   248,000.00
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