Dedenne Manufacturing Inc. currently produces 2,000 collection gaming cards per month. The following per unit data apply for sales to regular customers: Direct Materials P 21.00 Direct Labor 11.25 6.50 Variable manufacturing overhead Fixed manufacturing overhead Total Manufacturing Costs 41.25 P 80.00 The plant has a capacity for 5,000 collection gaming cards and is considering expanding production to 8,000 collection gaming cards. The TOTAL COST of producing 2,750 bicycles amount to Note: Round-off final answer to 2 decimal places The PER UNIT COST of producing 2,750 bicycles amount to Note: Round-off final answer to 2 decimal places