A company produced and sold 10,000 units in May. It reported the following costs and expenses for the month:

Item amount

Amount Direct materials 100,000

Direct labour 80,000

Variable manufacturing overhead 50,000

Fixed manufacturing overhead (equipment depreciation) 60,000

Variable selling expenses (sales commissions) 8,000

Fixed selling expenses (sales staff salaries) 9,000

Variable administrative expense (part-time staff, hourly-wages) 4,000

Fixed administrative expenses (full-time staff, salaries) 2,000

(a) What is the variable manufacturing cost per unit produced and sold? (b) If the company produced 15,000 units instead of 10,000 units, how much incremental manufacturing cost would they incur to make the additional 5,000 units?

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