Problem 01: Myz company, budgeted for 13,000 shirts during the month of May. The unit cost of shirt was $20. consisting of direct materials, $10, direct labor, $12; and factory overhead, $7 (fixed, $4; variable, $3). a What would be the unit cost if 11.000 shirts were manufactured? (Hint: You must first determine the total fixed costs.) b. What would be the unit cost if 16,000 shirts were manufactured? c. Explain why a difference occurs in the unit costs