The following information provides the amount of cost incurred in March for the cost items indicated. During March, 7,500 units of the firm's single product were manufactured.

Raw materials	$ 41,000
Factory depreciation expense	40,800
Direct labor	99,400
Production supervisor's salary	6,100
Computer rental expense	4,100
Maintenance supplies used	700

Required:

1. How much cost would you expect to be incurred for each of these items during April when 9,400 units of the product are planned for production?
2. 1. Calculate the average total cost per unit for the 7,500 units manufactured in March.
   2. It is meaningful to use the average total cost figure in part b-1 to predict the cost in subsequent months.