Lake Manufacturing estimated its product costs and production volume for the upcoming year by quarter as follows: 1st 3rd 2nd Quarter 4th Quarter Quarter Quarter $ 390,000 $ 235,000 $ 350,000 792,000 Direct raw materials Direct labor Manufacturing overhead 312,000 188,000 280,000 633,600 234.000 423.000 420,000 316,800 Total production costs $ 936.000 $ 846,000 $ 1,050,000 $ 1.742.400 Estimated production in units 39.000 23,500 35.000 79,200 The company expects a significant increase in volume in the fourth quarter due to holiday sales. The company does not expect overhead costs, which are predominately fixed to vary with production volume or to vary significantly from previous years. Selling prices are established using a cost plus pricing strategy where cost is the products estimated quarterly cost. However, the company finds the wide variations in short-term unit cost difficult to use Specifically, unit cost fluctuations complicate pricing decisions and many other decisions where cost is a consideration Required: 1) Compute the company's expected cost per unit for each quarter of the year 2) How would you suggest that overhead costs be estimated to solve the company's unit cost problem? Calculate the unit cost per quarter based on your recommendation