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Sandhill Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,900 units. The utilities

Sandhill Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,900 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $399 and $266, respectively.

Production in Units

3,900

Production Costs

Direct materials $9,967
Direct labor 23,053
Utilities 3,714
Property taxes 1,329
Indirect labor 5,980
Supervisory salaries 2,525
Maintenance 1,631
Depreciation

3,190

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 e.g. 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

$

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