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, $4,00020% fixed 6. Supervisory Salaries, $20,00080% fixed 7. Equipment Repair, $6,00010% fixed 8. Indirect Materials, $400Variable 9. Factory Maintenance, $6,00090 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