Cairney, Incorporated manufactures a specialized part used in internal combustion engines. The annual demand for the part is $261,000$ units. The facility has a practical capacity of $276,000$ units annually. The company leased the current facility because facilities capable of manufacturing the unit require machines that can produce $69,000$ units each. The annual cost of the facility is $$1,092,960.$ The variable cost of a part is $$4.$

Required:

a$.$ What cost per unit should the cost system report to facilitate management decision making?

Note: Round your answer to $2$ decimal places.

b$.$ What is the cost of excess capacity?

$\backslash$table$[[$a$.$ Cost per unit,$$,8\mathrm{.}19],[$b$.$ Cost of excess capacity,$$,122,850]]$