​Company XYZ is evaluating its production costs for the month of February. The following information is available:

• Total units produced: 30,000
• Total direct materials cost: $80,000
• Total direct labor cost: $60,000
• Total manufacturing overhead cost: $45,000
• Fixed selling and administrative expenses: $25,000

Requirements:

• Calculate the total manufacturing cost per unit.
• Determine the total cost of goods manufactured.
• Compute the total cost per unit including fixed selling and administrative expenses.
• Analyze the cost structure and recommend cost-saving measures.