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. Total Fixed Variable Indirect materials $ 3,400 $ 8,400 $ 11,800 Indirect labor 2,200 16,200 18,400 Supervision Depreciation Maintenance Total 9,400 3,200 12,600 36,400 4,400 40,800 16,400 21,400 37,800 $ 67,800 $ 53,600 $ 121,400 Direct materials for the month amounted to $99,500. Direct labor for the month was $194,500. 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.) Cost Item Direct materials Direct labor Variable overhead Fixed overhead Total costs Next Month's Costs < Required A Required B >