Question 5 (8 marks) Boral Australia is locked into annual fixed production overhead costs of $1 080 000 for its concrete retaining wall manufacturing department based on its planned capacity of manufacturing 18 250 concrete blocks in 2021. However, in 2021 it has achieved a capacity utilisation is 8 000 concrete blocks. Its variable production overhead cost per unit is $200. Required: (a) What is Boral's total production overhead cost per unit for making 8 000 concrete blocks? (2 marks) (b) What is Boral's total production overhead cost per unit had it achieved its planned capacity of 18 250 units? (2 marks) (c) Briefly explain the implication of unused capacity on Boral's production cost and product pricing compared to its competitors. (4 marks)