4 Bonkowski Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations: Budgeted selling price per unit$ Budgeted unit sales (all on 97 credit) 10,000 12,000 January February March 13,300 April 15,200 Ra materials requirement per unit of 4 pounds output 1.00 per pound Raw materials cost Direct labor requirement per unit of direct labor- 2.5 hours output $ 23.00 Per direct labor- hour Direct 1abor wage rate 9.00 per direct labor- hour Predetermined overhead rate (all variable) Variable selling and administrative 3.10 per unit sold. expense Fixed selling and administrative $70,000 per month expense Credit sales are collected 30% in the month of the sale 70% in the following month Raw materlals purchases are paid: 30% In the month of purchase 70% in the following month The ending finished goods inventory should equal 30 % of the following month's sales. The ending raw materlals inventory should equal 10 % of the following month's raw materials production needs. The estimated unit product cost is closest to: Multiple Cholce $70.50 $22.50 $84.00 $61.50