Summit Corporation manufactures machines for the apparel industry. The production manager and cost analyst reviewed the accounts for the previous quarter and have provided an estimated breakdown of the fixed and variable portions of manufacturing overhead: Fixed Administration and supervision Engineering and indirect labor Indirect supplies Facilities cost Repair and maintenance Total $ 30,650 Variable $ 9,700 Total $ 40,350 5,800 59,000 64,800 7,800 133,200 58,100 $ 235,550 26,700 11,600 34,500 144,800 76,200 134,300 $ 183,200 $ 418,750 Direct materials for the quarter amounted to $352,500. Direct labor for the quarter was $713,500. During the quarter, 9,500 units were produced. Required: a. No changes are expected in these cost relations next quarter. The firm has budgeted production of 12,350 units. Provide an estimate for total production cost for next quarter. b. Determine the cost per unit of production for the previous quarter and the estimated cost per unit next quarter. Complete this question by entering your answers in the tabs below. Required A Required B No changes are expected in these cost relations next quarter. The firm has budgeted production of 12,350 units. Provide an estimate for total production cost for next quarter. Note: Do not round intermediate calculations. Cost Item Direct materials Direct labor Variable overhead Fixed overhead Total costs Next Quarter's Cost 0