The following manufacturing costs were incurred by the Trinitram Company in 2017: Direct materials Direct labor Manufacturing overhead $225,000 350,000 470,000 These costs were incurred to produce 50,000 units of product. Variable manufacturing overhead was 70% of the direct materials cost. In 2018, the direct material and variable overhead costs per unit will increase by 12%, but the direct labor costs per unit are not expected to change. Fixed manufacturing costs are expected to increase by 8%. (a.) Prepare a cost estimate for an activity level of 40,000 units of product in 2018. (b.) Determine the total product costs per unit for 2017 and 2018