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Dayton, Inc. manufactured 15,000 units of product last month and identified the following costs associated with the manufacturing activity. Variable costs: Direct materials used $

Dayton, Inc. manufactured 15,000 units of product last month and identified the following costs associated with the manufacturing activity.

Variable costs:
Direct materials used $ 1,031,000
Direct labor 1,934,000
Indirect materials and supplies 245,000
Power to run plant equipment 211,000
Fixed costs:
Supervisory salaries 901,000
Plant utilities (other than power to run plant equipment) 285,000
Depreciation on plant and equipment (straight-line, time basis) 141,000
Property taxes on building 191,000

Unit variable costs and total fixed costs are expected to remain unchanged next month. Calculate the unit cost and the total cost if 21,000 units are produced next month.

Total variable costs
Total fixed costs
Total costs
Unit costs

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