The following information provides the amount of cost incurred in August for the cost items indicated. During August, 7,600 units of the firm's single product were manufactured.

Raw materials	$	41,900
Factory depreciation expense		40,900
Direct labor		99,300
Production supervisor's salary		6,300
Computer rental expense		4,400
Maintenance supplies used		700

Required:

a. How much cost would you expect to be incurred for each of these items during September when 9,400 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

b-1. Calculate the average total cost per unit for the 7,600 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