The costs of producing toy xylophones include variable product costs $($ $$4\mathrm{.}50$ per unit$)$ and fixed product costs. Last year, when a company produced $39,000$ xylophones, it incurred fixed product costs of $$97,500.$

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 $48,750$ 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

$