P50 Terracotta, Inc., provides you the following data for their single product: Sales per unit... Fixed Costs (per month) Selling, general, and administrative (SG&A). Manufacturing overhead. Variable costs (per unit) Direct Labor Direct materials Manufacturing overhead. SG&A P600,000 2,100,000 8 13 10 5 Number of units produced per month ... 300,000 units Required: a Prime cost per unit b. Conversion cost per unit c. Variable cost per unit d. Total variable cost during the month e. Total Fixed cost during the month f. Fixed costs per unit. Suppose that the number of units increases to 400,000 units per month, which of the amounts a. to f. will change. For each that will change, give the new amount for a volume of 400,000 units