PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of3,744units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $374and $250, respectively.

PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,?44 units. The utilities and maintenance costs are mixed costs. The xed portions of these costs are $374 and $250, respectively. Pruduclion In lJnIIs m Pruduclion Cod: Direct materials $9,360 Direct labor 22,464 Utilities 2,621 l-"ropertyr taxes 1,248 Indirect labor 5,616 Supervisory salaries 2,371 Maintenance 1,373 Depreciation 2.995 F (a) V 031) 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 my. 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