St. Kilda Enterprises produces parts for the electronics industry. The production manager and cost analyst reviewed the accounts for the previous month and have provided an estimated breakdown of the fixed and variable portions of manufacturing overhead. Indirect materials Indirect labor Supervision Depreciation Maintenance Total Fixed $ 4,800 2,900 10,800 37,800 17,80e 574,100 Variable $ 9,800 16,900 3,900 5,800 22,800 $ 59,200 Total $ 14,600 19,800 14,780 43,600 40,600 $ 133, 300 Direct materials for the month amounted to $106,500. Direct labor for the month was $201,500. During the month, 12,500 units were produced Required: a. No changes are expected in these cost relations next month. The firm has budgeted production of 16,250 units. Provide an estimate for total production cost for next month. b. Determine the cost per unit of production for the previous month and the next month. Complete this question by entering your answers in the tabs below. Required A Required B No changes are expected in these cost relations next month. The firm has budgeted production of 16,250 units. Provide an estimate for total production cost for next month. (Do not round intermediate calculations.) Next Month's Costs Cost Item Direct materials Direct labor Variable overhead Fixed overhead Total costs $ DI