Prepare a cost estimate for a volume level of 48,000 units of product in the upcoming month. Note: Do not round intermediate calculations. Hemlock Nutritional Supplements (HNS) provides you with the following accounting records on manufacturing cost for the most recent month: Production was 60,000 units (cases). Fixed manufacturing overhead was $144,000. For the coming year, costs are expected to increase as follows: direct materials costs by 50 percent, excluding any effect of volume changes; direct labor by 17 percent; and fixed manufacturing overhead by 24.5 percent. Variable manufacturing overhead per unit is expected to remain the same. Required: a. Prepare a cost estimate for a volume level of 48,000 units of product in the upcoming month. b. Determine the costs per unit for the most recent month and for the upcoming month. Determine the costs per unit for the most recent month and for the upcoming month. Note: Do not round intermediate calculations. Round your final answers to 2 decimal places