Cost Behavior: CanDynamics Corporation manufactured 1,000 units of product last year and identified the following costs associated with the manufacturing activity (variable costs are indicated with V: fixed costs, with F):

Unit variable costs and total fixed costs are expected to remain unchanged next year.

Required: Calculate the unit cost and the total cost if 1,200 units are produced next year.

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Direct materials used (V) Direct labor (V) Supervisory salaries (F) Indirect materials and supplies (V) Plant utilities (other than power to run plant equipment) (F) Power to run plant equipment (V) Depreciation on plant and equipment (straight-line, time basis) (F) Property taxes on building (F) $25,200 46,500 11,100 8,000 9,600 7,100 4,800 6,500