The following information provides the amount of cost incurred in August for the cost items indicated. During August, 8,000 units of the firm's single product were manufactured.

Raw materials	$	41,200
Factory depreciation expense		40,200
Direct labor		99,200
Production supervisor's salary		6,100
Computer rental expense		4,000
Maintenance supplies used		500

Required:

a. How much cost would you expect to be incurred for each of these items during September when 9,300 units of the product are planned for production? (Do not round intermediate calculations.)

raw materials:

factory depreciation expense:

direct labor:

production supervisors salary:

computer rental expense:

maintenance supplies used:

Total cost:

B: Calculate the average total cost per unit for the 8,000 units manufactured in August. (Do not round intermediate calculations. Round your answer to 2 decimal places.)