Baxter Corporation made the following budget cost estimates for the upcoming month: Direct Labor = $30 per unit Direct Materials = $50 per unit Variable Manufacturing Overhead = $20 per unit Variable Selling and Administrative Costs = $15 per unit Fixed Manufacturing Overhead = $300,000 per month Fixed Selling and Administrative Costs = $450,000

1. The variable costs necessary to prepare a production budget total $ per unit?

2. The fixed costs necessary to prepare a production budget total $ per month.