The accounting records for Miller Fixtures report the following production costs for the past year:

Direct Materials	$	632,000
Direct Labor		581,000
Variable Overhead		473,000

Production was 237,000 units. Fixed manufacturing overhead was $864,000.

For the coming year, costs are expected to increase as follows: direct materials costs by 20 percent, excluding any effect of volume changes; direct labor by 4 percent; and fixed manufacturing overhead by 10 percent. Variable manufacturing overhead per unit is expected to remain the same.

Required:

(a)	Prepare a cost estimate for a volume level of 247,000 units of product this year. (Do not round intermediate calculations. Round your answers to the nearest dollar amount. Omit the "$" sign in your response.)

Cost item	This year's cost
Direct material	$
Direct labor
Variable overhead
Fixed overhead
Total costs	$

(b)	Determine the costs per unit for last year and for this year. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Costs per unit
Last year	$
This year	$