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 $ 3,400 $ 8,400 $ 11,800 Indirect labor 2,200 16,200 18,400 Supervision 9,400 3,200 12,600 Depreciation 36,400 4,400 40,800 Maintenance 16,400 21,400 37,800 Total $ 67,820 $ 53,600 $ 121,400 Direct materials for the month amounted to $99,500. Direct lobor 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 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 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 Next Month's Costs Direct materials Direct labor Variable overhead Fixed overhead Total costs Recured Required B > Complete this question by entering your answers in the tabs below. Required A Required B 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