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	$	41,600
Factory depreciation expense		40,100
Direct labor		99,800
Production supervisor's salary		6,400
Computer rental expense		4,100
Maintenance supplies used		900

a. How much cost would you expect to be incurred for each of these items during September when 10,000 units of the product are planned for production? (Do not round intermediate calculations.)

Raw materials
Factory depreciation expense
Direct labor
Production supervisor's salary
Computer rental expense
Maintenance supplies used
Total cost	$0

b-1. 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.)

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