I need help with figuring out where did the $ 1,393,000 came from at the end by the "This Year Cost Unit"

A.

Cost Item This Year's Cost

Direct martials $302,400 = $ 315,000/150,000 X 1.20 X 120,000

Direct labor $ 218,400 = $ 262,500/150,000 X 1.04 X 120,000

Variable overhead $184,800 = $ 231,000/150,000 X 1.00 X 120,000

Fixed overhead $297,000 = $ 270,000 X .10 + 270,000

Total costs $1,078,500

B.

Costs Per Unit

Last year $10.27 = $1,078,500 / $105,000

($10.27 X $105,000)

This year $11.61 = $1,393,000 / $120,000

(HOW DID I REACH TO 1,393,000)

(LO 5-3) L/5-30. Methods of Estimating Costs: Account Analysis The accounting records for Portland Products report the following manufacturing the past year: $315,000 Production was 150,000 units. Fixed manufacturing overhead was $270,000 rease as follows: direct materials costs by percent, excluding any effect of volume changes; direct labor by 4 percent: and fixed manula turing overhead by 10 percent. Variable manufacturing overhead per unit is expected remain the same. Required a. Prepare a cost estimate for a volume level of 120,000 units of product this year b. Determine the costs per unit for last year and for this year