Cost behavior Merry Olde Games produces croquet sets. The company makes fixed monthly payments to the local utility based on the previous year's electrical usage. Any difference between actual and expected usage is paid in January of the year following usage. In February, Merry Olde Games made 2,000 croquet sets and incurred the following costs: Cardboard boxes Mallets (2 per set) Croquet balls (6 per set) $1,000 12,000 9,000 Wire hoops (12 per set, including extras) 3,600 Total hourly wages for production workers 8,400 Supervisor's salary 2,600 Building and equipment rental 2,800 Utilities 1,300 Total $40,700 a. What was the per-unit cost of each component of a croquet set? Enter amounts in the table below. Note: If an amount is not determinable, leave the answer blank or enter a zero. b. What was the total cost of each croquet set? Enter the amounts in the table below. Note: If an amount is not determinable, leave the answer blank or enter a zero. (a) Cost Per Unit (b) Cost Per Set Cardboard boxes $ 0.5 $ 0.5 Mallets 0 x 6 Croquet balls 0 x 4.5 Wire hoops 0x 1.8 Production worker wages 0 4.2 Supervisor's salary 0 1.3 Building and equipment rental 0 1.4 Utilities 0 Total 0.65 20.35 $ c. Production for March is expected to be 2,500 croquet sets. Last November, when 2,500 sets were made, utility cost was $1,400. There have been no rate changes at the local utility companies since that time. What is the estimated cost per set for March? $ 0