Based on the following production data for two (2) levels of plant operations: Budgeted production in 140,000 160,000 units Budgeted production costs: Materials Labor Factory supplies Heat, Light and Power Other Factory Overhead Total P84,000 140,000 28,000 34,000 25,000 P311,000 P96,000 160,000 30,000 38,000 25,000 P349,000 The company uses the high and low method of segregating the two (2) semi-variable costs (factory supplies and costs of heat, light and power). 18. The variable rate per unit of factory supplies is? 19. The fixed cost portion of heat, light and power is: 20. The estimated manufacturing costs at a production level of 150,000 units is: