Company estimated its unit cost of producing and selling 10000 units per month as follows:

Direct materials used 15 per unit manufactured

Direct manufacturing labor 7 per unit manufactured

Variable manufacturing overhead 4 per unit manufactured

Fixed manufacturing overhead 8 per unit manufactured

Selling and administrative costs 2 per unit sold

Compute the Fixed manufacturing overhead per unit for a monthly production of 5000 units.

Compute total costs for a month when 6000 units are produced and 4000 units are sold.