The following information provides the amount of cost incurred in August for the cost items indicated. During August, 8,100 units of the firm's single product were manufactured.

Raw materials	$	41,800
Factory depreciation expense		40,100
Direct labor		99,400
Production supervisor's salary		6,300
Computer rental expense		4,500
Maintenance supplies used		900

Required:

a. How much cost would you expect to be incurred for each of these items during September when 9,500 units of the product are planned for production? (Do not round intermediate calculations.)

b-1. Calculate the average total cost per unit for the 8,100 units manufactured in August. (Do not round intermediate calculations. Round your answer to 2 decimal places.)

b-2. It is meaningful to use the average total cost figure in part b-1 to predict the cost in subsequent months. True/False