Johns Manufacturing company has the following cost structure:

Units 60,000 80,000 Costs: Direct materials $60,000 $80,000 72,000 96,000 Direct labour Factory overhead 216,000 248,000 Total costs $348,000 $424,000 Average cost per unit $5.80 $5.30 Required: Calculate the total cost and cost per unit for 75,000 units. Provide the cost formula for each of the costs and the total cost. Complete the following table and show any calculations below. 60,000 75,000 80,000 Units Cost Formula Direct materials $60,000 $80,000 Direct labour 72,000 96,000 Factory overhead 216,000 248,000 Total costs $348,000 $424,000 Average cost per unit $5.80 $5.30