Norwalk enterprises manufacture insulated cold beverage cups printed with college and corporate logos, which it distributes nationally in lots of 12 dozen cups. In June, Norwalk produced 4500 lots of its most popular line of cups, the 24-ounce lidded tumbler, at each of its two plants, which are located in Platinum and Augusta. The production manager, Amelia Bourque, asks her assistant, Nick Fleming, to find out the precise per-unit budgeted variable costs at the two plants and the variable costs of a competitor, Clement Farm, who offers similar-quality tumblers at cheaper prices. Fleming pulls together the following information for each lot: Chegg

What is the budgeted variable cost per lot at the Platinum Plant, the Augusta Plant, and at Clement Farm?