Grace Viera has the following cost schedule for her, ahem, "new business" venture:

October: 1,000 units produced at a cost of $101,600

Cost Detail

1. Material, $42,000-variable cost
2. Direct Labor, $15,000-variable cost
3. Depreciation, $8,000-fixed
4. Phone, $200-fixed
5. Other utilities, $4,000-20% fixed
6. Supervisory Salaries, $20,000-80% fixed
7. Equipment Repair, $6,000-10% fixed
8. Indirect Materials, $400-Variable
9. Factory Maintenance, $6,000-90 fixed

1. Estimated fixed cost per month and variable costs per unit produced.
2. Based on your answers to #1, what is your estimated of the incremental cost of producing 200 units?