Shamrock Company uses standards and budgets. For the year, estimated production of product $x$ is $675,000$ units. The total estimated costs for materials and labour are $$1,755,000$ and $$2,092,000,$ respectively. Calculate the estimates for $($a$)$ a standard cost and $($b$)$ a budgeted cost. $($Round per unit answers to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and other answers to $0$ decimal places, e$.$g$.125.)$

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