Mars manufacturers dog collars for chihuahuas. The total direct variable manufacturing costs per dog collar are $9/unit. Fixed manufacturing costs are $12,000 per month. Production workers provided 800 hours of direct labor in January and 1200 in Feburary. Mars expects that the total hours of direct labor for the year will be 13,400. Mars produced 900 units in January and 1350 units in February. This is a labor-intensive business since each of the collars are manufactured by hand using the finest leather available. For each month, using the template below, determine the total product cost and the per-unit product cost, assuming that actual fixed costs are charged to monthly production Units Produced Labor Hours Variable Manufacturing Costs Fixed Manufacturing Costs Total Product Cost Total Per Unit Product Costs January February March April May June July August September October November December Total 900 1,350 15,075 800 1,200 13,400 Now use a predetermined overhaed rate based on direct labor hours to allocate the fixed overhead costs to each month's production. For each month, calculate the total product cost and per-unit product cost Units Produced Labor Hours Variable Manufacturing Costs Fixed Manufacturing Costs (allocated) Overhead per Labor Hour Total Product Cost Total Per Unit Product Costs January February March April May June July August September October November December Total 900 1,350 800 1,200 15,075 13,400 144,000 10.75