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 $ 5,400 3,200 11,400 38,400 18,400 $ 76,800 Variable $ 10,400 17,200 4,200 6,400 23.400 5 61,600 Total $ 15,880 20,400 15,600 44,800 41,800 $ 138,400 Direct materials for the month amounted to $109,500. Direct labor for the month was $204,500. 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. Required A Required B No changes are expected in these cost relations next month. The f estimate for total production cost for next month. (Do not round in Cost Item Next Month's Costs Direct materials Direct labor Variable overhead Fixed overhead Total costs $ 0 Required A Required B Determine the cost per unit of production for th calculations. Round your answers to 2 decimal Cost per Unit Last month Next month