The following data apply to the provision of psychological testing services: Sales price per unit (1 unit = 1 test plus feedback to client) Fixed costs (per month): Selling and administration Production overhead (e.g., rent of testing facilities) ed Variable costs (per test): Labor for oversight and feedback Outsourced test analysis k Materials used in testing ces Production overhead Selling and administration (e.g., scheduling and billing) Number of tests per month Required: $ 300 20,000 17,500 150 21 3 11 18 2,000 tests Calculate the amount for each of the following (one unit one test) if the number of tests is 2,000 per month. Also calculate if the number of tests decreases to 1,250 per month. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.) a. Variable production cost per unit. b. Variable cost per unit. 2,000 Tests 1,250 Tests