Colonial Manufacturing produces a single product requiring the following direct material and direct labor: Manufacturing overhead consists of indirect materials, $0.40 per unit of product; indirect labor, $900 per month plus $0.80 per unit of product; factory maintenance, $18,000 per year plus $0.75 per unit of product; factory depreciation, $22,000 per year; and annual factory property taxes, $12,000. Selling and administrative expenses include the salaries of a sales manager, $45,000 per year, an office manager, $24,000 per year, and two salespersons, each of whom is paid a base salary of $18,000 per year and a commission of $3 per unit sold. Advertising and promotion of the product are done through a year-round media package program costing $1,000 per week. 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