Highland Music records and sells music. Every month, it produces several new products in batches. The costs of making the master CD, including hiring musicians and studio costs, are product-level costs.

The costs of materials and packaging are unit-level costs. The costs of setting up the production run are batch-level costs. All other costs are facility-level costs. Highland Music’s accounting records report the following production costs for January of this year:

Unit-level COStS oo... ccceccceeeeeeeees $160,000 Batch-l6vel'COStS yiccees.etecksesseee 40,000 Produet-level COStS fo... iitsenre 180,000 Facility-level COStS.........0::ccseceeees 50,000 Production was 50,000 units for eight new products, produced in 50 batches.

Costs for June of this year are expected to increase over the costs for January of this year as follows:

the unit-level costs, 5 percent per unit; the batch-level costs, 4 percent per batch; the product-level costs, 4 percent per product; and the facility-level costs, 5 percent for the month.

Required

a. What are the unit-level cost per unit, the batch-level cost per batch, and the product-level cost per product for January of this year?

b. What are the estimated facility-level costs for June of this year?

c. Ifin June of this year, Highland Music expects to produce 60,000 units for 12 new products in 100 batches, what will be its estimated total costs for the month?