Herget Company 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):
WATT TEUIUISEC OW), a eo Wao Sead So 9 Nee WH MES AWS Chobe cm olee $ 69,000 BiteGHIA DOR (Wy) Sac ccee sap f oty notte saec e Nee tae ee arth ee en eee 134,400 Supervisory salaries: (FE) kcg.aet Saeed acdc eee Meee emt 61,200 Indirect materials and supplies (V)......... Joe HO AS Di ona 15,500 Plant utilities (other than power to run plant equipment) (F).............. 19,200 PlOMet WOMBAT Gle VMeOUIVOIAMSMNM ese o clan dmonsd yo toce one ned san e40 om 14,700 Depreciation on plant and equipment (straight-line, time basis) (F) ....... 9,600 Property take SOMmb ull dinate) Meee ess cc caitce mn ter Seen tl REE meee 14,000 Required Unit variable costs and total fixed costs are expected to remain unchanged next year. Calculate the unit variable cost and the total cost per unit if 1,400 units are produced next year.