Exercise 5-32 (Algo) Methods of Estimating Costs: Account Analysis (LO 5.1, 2) Hemiock Nutroonal Supplements (HVS) provides you with fthe folowing accounting records on manutacturing coct for the mout recent monthis Production was 60,000 unls (cases) Faed manutecturing evehesd was 5144000. For the coming yeac costs are expected to increase as tollows diect materais costs by 35 percent exclubing any effect of volume expected to remain the same. Reewired a. Prepare a cost eitimate for a volume level of 30000 units of peoduct in the upcoming thenth. b. Determone the costs per unit for the mott recent month and for the upcoming month: Complete thas questien ty entering your answers in the labs below. Aiseat a cost estimaze far a velume invel of 30,000 unts of probud in the upctiming month Exercise 5-32 (Algo) Methods of Estimating Costs: Account Analysis (LO 5-1, 2) Hemlock Nutritional Supplements (HNS) provides you with the following accounting records on manulacturing cost for the most recent monthe Production was 60.000 units (cases). Fixed manufocturing overhead was $144,000 For the coming year, costs are expected to increase as follows: direct materials costs by 35 percent, excluding any effect of volume changes, direct labor by 14 percent, and foxed manufacturing overhead by 215 percent. Variable manufacturing overhead per unit is expected to remain the same. Required: a. Prepare a cost estimate for a volume level of 30,000 units of product in the upcoming month. b. Determine the costs per unit for the most recent month and for the upcoming month. Complete this question by entering your answers in the tabs below. Determine the costs per unit fo the most recent month and for the upcoming month. Note: Do not round intermediate calculations. Round your final answers to 2 decimal ploces