Hemlock Nutritional Supplements (HNS) provides you with the following accounting records on manufacturing cost for the most recent month: Direct materials Direct labor Variable overhead $ 126,000 105,000 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 55 percent, excluding any effect of volume changes; direct labor by 18 percent; and fixed manufacturing overhead by 25.5 percent. Variable manufacturing overhead per unit is expected to remain the same. Required: a. Prepare a cost estimate for a volume level of 54,000 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. Required A Required B Prepare a cost estimate for a volume level of 54,000 units of product in the upcoming month. Note: Do not round intermediate calculations. Cost Item Upcoming Month's Cost Direct materials Direct labor Variable overhead Fixed overhead Total costs $ 0