The accounting records for Portland Products report the following manufacturing costs for the past year. Direct materials Direct labor Variable overhead $ 300,000 261,000 234,000 Production was 170,000 units. Fixed manufacturing overhead was $826,000. 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 136,000 units of product this year. b. Determine the costs per unit for last year and for this year. Complete this question by entering your answers in the tabs below. Required A Required B Prepare a cost estimate for a volume level of 136,000 units of product this year. (Do not round intermediate calculations.) Cost Item Direct materials Direct labor. Variable overhead Fixed overhead Total costs This Year's Cost Required B Complete this question by entering your answers in the tabs below. Required A Required B Determine the costs per unit for last year and for this year. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Cost per Unit Last year This year