For each total fixed cost listed below, determine the fixed cost per unit when sales are

50,

100,

and

200

units.

Store rent	$5,000
Manager's salary	3,000
Equipment lease	500
Depreciation on fixtures	250

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Part 1

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

50

units. Then calculate the fixed cost per unit and the total fixed cost per unit when sales are

100

and

200

units, respectively. (Round all amounts to the nearest cent.)

		Fixed Cost per
Total Fixed Cost		Unit at 50 Units
Store rent	$5,000
Manager's salary	3,000
Equipment lease	500
Depreciation on fixtures	250
Total fixed cost per unit