(2.) Can Dynamics Corporations manufactured 1,000 units of product last year and identified the following costs associated with the manufacturing activity: Direct materials used (V) P 25,200 Direct labor (V) 46,500 Supervisory salaries (F) 11,100 Indirect materials and supplies (V) 8,000 Plant utilities (other than power to run plant equipment) (F) 9,600 Power to run plant equipment (V) 7,100 Depreciation on plant and equipment (SL basis only) 4,800 Property taxes on building (F) 6,500 Unit variable costs and total fixed costs are expected to remain unchanged next year. Required: Calculate the unit cost and total cost if 1,200 units are produced next year.