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: Administration and supervision Engineering and indirect labor Indirect supplies Facilities cost Repair and maintenance Total Fixed $ 32,050 6,500 66,200 Variable $ 11,100 59,700 Total $ 43,150 9,200 27,400 36,600 134,600 13,000 147,600 59,500 $241,850 77,600 137,100 $100,000 $430,650 Direct materials for the quarter amounted to $359,500. Direct labor for the quarter was $720,500. 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. Rquired A Required B No changes are expected in these cost relations next quarter estimate for total production cost for next quarter. Note: Do not round intermediate calculations. Cost Item Direct materials Next Quarter's Cost Direct labor Variable overhead Fixed overhead Total costs Complete this question by entering your answe Required A Required B Determine the cost per unit of production for the previ Note: Do not round intermediate calculations. Round y Last quarter Next quarter Cost per Unit < Required A