Bonita Company manufactures a single product. Annual production costs incurred in the manufacturing process are shown here for two levels of production.

$\backslash$table$[[\backslash$table$[[$Production in Units$],[$Production Costs$]],$Costs Incurred$],[5,000,10,000],[$Total Cost,Unit Cost,Total Cost,Unit Cost$],[$Direct materials,$$8,000,$$$1\mathrm{.}60,$$$16,000,$$$1\mathrm{.}60$