3 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. Variable 2 Fixed points Indirect materials. $ 2,800 Indirect labor 1,900 $ 7,800 15,900 Total $ 10,600 17,800 Supervision 8,800 Depreciation Maintenance 35,800 15,800 2,900 3,800 20,800 11,700 39,600 36,600 eBook Total $ 65,100 $ 51,200 $ 116,300 Print References Direct materials for the month amounted to $96,500. Direct labor for the month was $191,500. 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 Direct labor Variable overhead Fixed overhead Total costs Next Month's Costs < Required A Required B >