Colonial Manufacturing produces a single product requiring the following direct material and direct labor: Manufacturing overhead consists of indirect materials, $0.80 per unit of product; indirect labor, $10,000 per year plus $1.20 per unit of product, salaries of a sales manager, $30,000 per year, an office manager, $18,000 per year, and two salespersons, each of whom is paid a base salary of a. Analyze all cost and expense factors to determine a general formula (based on units of production) for total cost. Round variable cost per unit answers to two decimal places, if applicable. b. Assuming a relevant range of 20,000 to 40,000 units, what is the estimated unit cost for producing and selling 20,000 units? 40,000 units? Round answers to two decimal places. Estimated per unit cost for 20,000 units Estimated per unit cost for 40,000 units c. If 35,000 units are produced and sold in a year, what selling price results in a net income before taxes of $56,800 ? Round answers to two decimal places, if needed. $