The following data apply to the provision of psychological testing services:

Sales price per unit (1 unit = 1 test plus feedback to client)	$	340
Fixed costs (per month):
Selling and administration		20,000
Production overhead (e.g., rent of testing facilities)		22,500
Variable costs (per test):
Labor for oversight and feedback		140
Outsourced test analysis		21
Materials used in testing		6
Production overhead		8
Selling and administration (e.g., scheduling and billing)		14
Number of tests per month		2,000	tests

Required:

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.)