Carlton Manufacturing Company provided the following details about operations in February:

Purchases of raw materials	$	130,000
Maintenance, factory		37,000
Direct labour		32,500
Depreciation, factory equipment		55,000
Indirect materials, factory		3,000
Selling and administrative salaries		42,500
Utilities, factory		26,000
Sales commissions		17,500
Insurance, factory equipment		4,000
Depreciation, sales equipment		20,000
Advertising expenses		107,500
Rent, factory building		?

The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows:

	Beginning of Month	End of Month
Raw materials	$	25,000		?
Work in process		24,000		?
Finished goods		15,000		?

Raw materials used in production cost $135,000, total overhead costs for the year were $170,000, the goods available for sale totalled $360,000, and the cost of goods sold totalled $317,500.

Required:

1. Assume that the dollar amounts given above are for the equivalent of 15,000 units produced during the year. Compute the average cost per unit for direct materials used, and compute the average cost per unit for rent on the factory building.

2. Assume that in the following year the company expects to produce 20,000 units. What average cost per unit and total cost would you expect to be incurred for direct materials, and for rent on the factory building? Direct materials are a variable cost and rent is a fixed cost. (Round "Unit cost" answers to 2 decimal places.)