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 $ 2,600 1,800 8,600 35,600 15,600 $ 64,200 Variable $ 7,600 15,800 2,800 3,600 20,600 $ 50,400 Total $ 10,200 17,600 11,400 39,200 36,200 $ 114,600 Direct materials for the month amounted to $95,500. Direct labor for the month was $190,500. 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 64,200 64.200 Total costs $