Door stoppers production costs are as following;
Door Stoppers produced: 73, 000
Direct Material (Variable) 20,000
Direct Labor: (variable) 40,000
Supplies: (variable) 20,000
Supervision: (fixed) 27,500
Depreciation: (fixed) 24,500
Other: (fixed) 5,300
It is expected that they will produce 100,000 door stoppers. Assuming no structural changes what will be the production cost per door stopper?