11. St. Kilda Enterprises produces parts for the electronics industry. The production manager and cost analyst reviewed the accounts for the previous month and have provided an estimated breakdown of the fixed and variable portions of manufacturing overhead.

	Fixed				Variable				Total
Indirect materials	$	4,400			$	9,400			$	13,800
Indirect labor		2,700				16,700				19,400
Supervision		10,400				3,700				14,100
Depreciation		37,400				5,400				42,800
Maintenance		17,400				22,400				39,800
Total	$	72,300			$	57,600			$	129,900

Direct materials for the month amounted to $104,500. Direct labor for the month was $199,500. During the month, 12,500 units were produced.

Required:

a. No changes are expected in these cost relations next month. The firm has budgeted production of 16,250 units. Provide an estimate for total production cost for next month. b. Determine the cost per unit of production for the previous month and the next month.

Required A Required B No changes are expected in these cost relations estimate for total production cost for next month. Cost Item Direct materials Direct labor Variable overhead Fixed overhead Total costs Next Month's Costs $ $ 135,850 259,350 57,600 72,300 525,100 $ Required A Required B Determine the cost per unit of prod calculations. Round your answers to Cost per Unit Last month Next month $ 15.96 X