Merivale Manufacturing produced and sold 2,000 units in April 2020. It reported the following costs and expeeses for the month: Item Direct materials Direct labour Variable manufacturing overhead (indirect materials) Fixed manufacturing overhead (depreciation, equipment) Variable selling expenses (commissions) Fixed selling expenses (sales staff salaries) Variable administrative expense (part-time staff, hourly-wages) Fixed administrative expenses (full-time staff, salaries) Amount 128,000 $64,000 $ 29,000 $55100 $13.000 $34$00 $7.000 545,000

(a) What is the variable cost per unit produced and sold? (b) if Merivale Manufacturing produced 2, 500 units restead o 2,000 units, how much incremental manufacturing cost would they incur to make the additional 500 units?