I need help with this problem please

Hannah's Honey is in the process of preparing a production cost budget for May. Actual costs in April for 4,000 jars of honey were: Ingredients and labor are the only variable costs. Using this information, prepare a budget for May. Assume that production will increase to 4, 500 jars of honey, reflecting an anticipated sales increase related to a new marketing campaign. Calculate the actual cost per unit in April and the budgeted cost per unit in May. Explain why the cost per unit is expected to decrease