Shaub Corporation made the following budget cost estimates for the upcoming month:

Direct Labor = $10 per unit

Direct Materials = $20 per unit

Variable Manufacturing Overhead = $5 per unit

Variable Selling and Administrative Costs = $12 per unit

Fixed Manufacturing Overhead = $100,000 per month

Fixed Selling and Administrative Costs = $250,000.

1. The variable costs necessary to create a production budget total $ per unit

2. The fixed costs necessary to create a production budget total $ per month.