Now calculate the unit cost for direct materials and the unit cost for depreciation on plant and equipment. Use the same logic that you used in determi when you calculate the depreciation unit cost. (Enter unit cost in dollars, Round your answers to the nearest cent.) Requirement 5. Assume that the implied cost-behavior pattems in requirement 4 persist. That is, direct material costs behave as a variable cost and a fixed cost. Repeat the computations in requirement 4 , assuming that the costs are being predicted for the manufacture of 2 million units of product. Repeat the computations in requirement 4 , assuming that the costs are being predicted for the manufacture of 2 million units of product. (Enter unit co nearest cont)