Best-Cola spends $2 on direct materials, direct labor, and variable manufacturing overhead for every unit (12-pack of soda) it produces. Fixed manufacturing overhead costs $3 million per year. The plant, which is currently operating at only 65% of capacity, produced 20 million units this year. Management plans to operate closer to full capacity next year, producing 30 million units. Management doesn't anticipate any changes in the prices it pays for materials, labor, and manufacturing overhead. Read the requirements Requirement 1. What is the current total product cost (for the 20 milion units), including fixed and variable costs? Determine the formula, then calculate the current total product cost (for the 20 million units), including fixed and variable costs Total fixed costs Total variable costs $ million $ 40 million Total product costs 543 million Requirement 2. What is the current average product cost per unit? Determine the formula, then calculate the current average product cost per unit. (Enter your answer to the nearest cont.) millon million = Current average product cost per unit per unt