Cairney, Incorporated manufactures a specialized part used in internal combustion engines. The annual demand for the part is

$253,000$ units. The facility has a practical capacity of $268,000$ units annually. The company leased the current facility because facilities

capable of manufacturing the unit require machines that can produce $67,000$ units each. The annual cost of the facility is $$1,039,840.$

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?

Answer is complete but not entirely correct.

$**$please note that I have tried the answers $$61,650,$ $$61,651,$ $$58,200,$ and $$60,000$ and they are all incorrect$**$