Month January February Bailey's Bakery has the following fixed costs: Number of Cakes Produced Total Cost of Supervision Unit Cost 87 $4,000 $348,000 March April May 105 $4,000 $420,000 62 $4,000 $248,000 70 $4,000 $280,000 41 $4,000 $164,000 1. Calculate the Unit Cost per Month in the highlighted cells in the table above. (5 points) 2. Would the owner of Bailey's Bakery want to see higher or lower unit costs? Explain your reasoning. (2 points)