Hill Company plans to produce 300,000 units next year. The production budget for this level of activity is: Labor $600,000. Ingredient costs $450,000. Packaging $150,000. Rent $225,000. Depreciation $80,000. Other fixed costs $55,000. REQUIRED: a. Calculate the total cost and the cost per unit at the budgeted production level of 300,000 units. b. Calculate the total cost and the cost per unit if the budgeted production level is changed to 315,000 units. c. Is the total production cost higher or lower at a production level of 315,000 units (vs. 300,000 units)? Why? d. Is the cost per unit higher or lower at a production level of 315,000 units (vs. 300,000 units)? Why? e. If Hill increases production from 300,000 units to 315,000 units, will it need to hire more production workers? Are there any other options