Assume that the company produced the equivalent of 10000 units of product during the year just completed. What was the average cost per unit for direct materials? What was the average cost per unit for fiexed manufacturing overhead? Note: of the $105,000 of manufacturing overhead, $15000 is variable and $90000 is fixed.

Finished goods inventory $20,000
Finished goods inventory, ending $40,000
Administrative expenses $110,000
Manufacturing overhead $105,000
Purchases of raw materials $125,000
Raw materials inventory beginning $9,000
Raw materials inventory ending $6,000
Direct labor $70,000
Work process inventory, beginning $17,000
work process inventory, ending $30,000
Sales $500,000
Selling expenses $80,000