Ex 2-47

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		1,945,000
Indirect materials and supplies		247,000
Power to run plant equipment		211,000
Fixed costs:
Supervisory salaries		904,000
Plant utilities (other than power to run plant equipment)		299,000
Depreciation on plant and equipment (straight-line, time basis)		142,000
Property taxes on building		194,000

Required:

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. (Round "Unit costs" to 2 decimal places.)