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.