Mary Winchester is the new accountant at Supernatural Corporation. She has been assigned the task of determining the next month's costs for her department. She only has partial information available from the previous month as follows: high activity level of 400 units at a total cost of $3,680. She also knows from the accounting records, that the total fixed costs are estimated at $1050. (Hint: remember the Cost function is Total Cost =FC+VC( activity) Determine: 1) [ 3 points ] the amount of the variable cost per unit 2) [1 point] the estimated total costs for next month assuming that 300 units are going to be produced