1. Witham Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month: 80% Direct materials Direct labor Variable manufacturing overhead$ 18,200 $77,000 $ 39,000 Fixed manufacturing overhead 30,400 Total manufacturing overhead $ 48,600 Variable selling expense $ 13,600 Fixed selling expense 21,200 Total selling expense $ 34,800 Variable administrative expense $4,800 Fixed administrative expense 26,600 Total administrative expense $31,400 4. With respect to cost classifications for predicting cost behavior: a. What is the total variable manufacturing cost? b. What is the total fixed cost for the company as a whole? c. What is the variable cost per unit produced and sold? 5. With respect to cost classifications for decision making: a. If Witham had produced 1,001 units instead of 1,000 units, how much incremental manufacturing cost would it have incurred to make the additional unit?