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PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,357 units. The utilities

PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,357 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $336 and $224, respectively.

Production in Units

3,357

Production Costs

Direct materials $8,392
Direct labor 20,142
Utilities 2,350
Property taxes 1,119
Indirect labor 5,035
Supervisory salaries 2,126
Maintenance 1,231
Depreciation 2,686

Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit. (Round answers to 2 decimal places e.g. 2.25.)

Variable cost per unit (Exclude variable cost for utilities and maintenance)

$

Variable cost per unit for utilities

$

Variable cost per unit for maintenance

$

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