Problem: Module $5$ Textbook Problem $1$

Learning Objectives:

$5-3$ Identify and describe fixed, variable, and mixed cost behavior

$5-4$ Demonstrate the effects of operating leverage on profitability

Rundle Corporation incurs the following annual fixed costs.

$\backslash$table$[[$Item$,$Cost$],[$Depreciation$,53,000],[$Officers$\text{'}$ salaries,$120,000],[$Long$-$term lease,$55,000],[$Property taxes,$10,000]]$

Required

Determine the total fixed cost per unit of production, assuming that Rundle produces $10,000,10,500,$ or $11,000$ units. $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[$Units Produced,$10,000,10,500,11,000],[$Fixed cost per unit,,,$]]$