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 prepare production budget total $_________per unit. 2. The fixed costs necessary to prepare production budget total $_______ per month.