Assume that in the following year the company expects to produce 50,000 units. What average cost per unit and total cost would you expect to be incurred for direct materials? For rent on the factory building? Assume that direct materials are a variable cost and that rent is a fixed cost. Round your average cost answers to two decimal places.

Selected account balances for the year ended December 31 are provided below for Superior Company: Selling and administrative salaries Insurance, factory Utilities, factory Purchases of raw materials Indirect labour Direct labour Advertising expense Cleaning supplies, factory Sales commissions Rent, factory building Maintenance, factory $106,000 7,200 51,500 ? 62,000 101,800 76,500 7,500 40,500 120,000 30,000 Inventory balances at the beginning and end of the year were as follows: Raw materials Work in process Finished goods Beginning of the Year $60,800 ? 45,000 End of the Year $ 8,300 32,800 92,000 The total manufacturing costs for the year were $708,000, and the cost of goods sold totalled $665,000. Total Cost Direct materials Rent on the factory building Average Cost per unit per unit