For each total fixed cost listed below, determine the fixed cost per unit when sales are 30, 60, and 120 units.

Store rent............................$1,200

Manager's salary....................900

Equipment lease....................450

Depreciation on fixtures......300

Begin by calculating the fixed cost per unit for each of the fixed costs listed, and the total fixed cost per unit when sales are 30 units. Then calculate the fixed cost per unit and the total fixed cost per unit when sales are 60 and 120 units, respectively. (Round all amounts to the nearest cent.)

Total Fixed Cost Store rent Manager's salary Equipment lease Depreciation on fixtures Total fixed cost per unit $1,200 900 450 300 Fixed Cost per Unit at 30 Units