Please answer all sections

65,000 $125,000 85,000 45,000 Direct raw materials 39,000 51.000 27.000 75,000 Direct labor 156.400 170,000 Manufacturing overhead 90,000 134,000 $260,400 $226,000 $206,000 $370,000 Total production costs 25,000 13,000 Expected units produced 17,000 9.000 Sampson Company sells a souvenir item at various resorts across the country. Its management uses the products estimated quarterly cost to determine the selling price ofits product. The company expects a large variance in demand for the product between quarters due to its seasonal nature.The company does not expect overhead costs, which are predominately fixed to vary significantly as to production volume or with amounts for previous years. Prices are established by using a cost-plus pricing strategy. The company finds variations in short-term unit cost confusing to use, Unit cost variations complicate pricing decisions and many other decisions for which costis a consideration Required Based on estimated total production cost, determine the expected quarterly cost per unit for Sampson's product (Round your answers to 2 decimal places) Frstoianter Isecond Quarter l Third Quarter Fourth Quarter Estimated per unit per unit per unit per unit Predetemined overhead per unit rate