2 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 Indirect materials Indirect labor $ 3,000 $ 8,000 Total $ 11,000 2,000 16,000 18,000 1 11.11 points Depreciation Maintenance Total Supervision 9,000 36,000 16,000 3,000 4,000 21,000 12,000 40,000 37,000 $ 66,000 $ 52,000 $118,000 eBook Direct materials for the month amounted to $97,500. Direct labor for the month was $192,500. 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. Complete this question by entering your answers in the tabs below. Required A Required B 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. (Do not round intermediate calculations.) Cost Item Direct materials Next Month's Costs Direct labor Variable overhead Fixed overhead Total costs Houred A Required B >