Circuit Masters, Inc. (CMI), is presently operating at 80% of capacity and manufacturing 123,000 units of a patented electronic component. The cost structure of the component is as follows:Raw materials $ 6.30 per unitDirect labor 6.30 per unitVariable overhead 8.30 per unitFixed overhead $ 492,000 per yearAn Italian firm has offered to purchase 20,300 of the components at a price of $25.5 per unit, FOB CMI'splant. The normal selling price is $32.9 per component. This special order will not affect any of CMI's "normal" business. Management calculated that the cost per component is $25.5, so it is reluctant to accept this special order.Required:Calculate the fixed overhead per unit.