Hemlock Nutritional Supplements $($HNS$)$ provides you with the following accounting records on manufacturing cost for the most recent month:

Direct materials $ $126,000$

Direct labor $105,000$

Variable overhead $92,400$

Production was $60,000$ units $($cases$).$ Fixed manufacturing overhead was $$144,000.$

For the coming year, costs are expected to increase as follows: direct materials costs by $60$ percent, excluding any effect of volume changes; direct labor by $26$ percent; and fixed manufacturing overhead by $33\mathrm{.}5$ percent. Variable manufacturing overhead per unit is expected to remain the same.

Required:

Prepare a cost estimate for a volume level of $30,000$ units of product in the upcoming month.

Determine the costs per unit for the most recent month and for the upcoming month.