Lallone Company makes fine jewelry that it sells to department stores throughout the United States. Lallone is trying to decide which of two bracelets to manufacture. Cost data pertaining to the two choices follow. Bracelet A Bracelet B Cost of materials per unit $ 16 $ 30 Cost of labor per unit 32 32 Advertising cost per year 7,500 5,000 Annual depreciation on existing equip. 5,000 4,000 Required a. Identify the fixed costs and determine the amount of fixed cost for each product.