The costs of producing toy xylophones include variable product costs $($ $$3\mathrm{.}90$ per unit$)$ and fixed product costs. Last year, when a company produced $38,000$ xylophones, it incurred fixed product costs of $$72,200.$

At this volume of activity, what was the total cost and per$-$unit cost of producing these xylophones? $($Round per$-$unit cost to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Total cost

$ $$

Per$-$unit cost

$ $$

If the company incurred the same total fixed costs this year but was able to produce $47,500$ xylophones, what is the total cost and perunit cost of production this year? $($Round per$-$unit cost to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Total cost

$ $$

Per$-$unit cost

$ $$