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 30 percent, excluding any effect of volume changes; direct labor by 6 percent; and fixed manufacturing overhead by 13.5 percent. Variable manufacturing overhead per unit is expected to remain the same. Required: a. Prepare a cost estimate for a volume level of 48,000 units of product in the upcoming month. b. Determine the costs per unit for the most recent month and for the upcoming month. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required A Required B Prepare a cost estimate for a volume level of 48,000 units of product in the upcoming month. Note: Do not round intermediate calculations. Upcoming Month's Cost Item Cost Direct materials S 131,040 Direct labor Variable overhead Fixed overhead 89,040 73,920 Total costs 158,900x S 452,900 < Required A Required B >