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.

	Fixed				Variable				Total
Indirect materials	$	2,000			$	7,000			$	9,000
Indirect labor		1,500				15,500				17,000
Supervision		8,000				2,500				10,500
Depreciation		35,000				3,000				38,000
Maintenance		15,000				20,000				35,000
Total	$	61,500			$	48,000			$	109,500

Direct materials for the month amounted to $92,500. Direct labor for the month was $187,500. 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.

Cost Item	Next Month's Costs
Direct materials
Direct labor
Variable overhead
Fixed overhead
Total costs	$0

Determine the cost per unit of production for the previous month and the next month. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

Determine the cost per unit of production for the previous month and the next month. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	Cost per Unit
Last month
Next month