The Janesky Company has collected data on the manufacture of 3,186 robot grippers last month. The breakdown of total costs is shown below. They now need to plan for future months.

Units sold last month	3,186
Direct materials	$108,929
Direct labor	$230,317
Manufacturing variable overhead	$116,761
Selling and administrative costs	$240,933

1. What was the total cost per unit?

2. What was the variable cost per unit?

3. Janesky is forecasting that 8,875 units will be produced and sold without any increase in fixed costs in the coming month. What would be the total cost based on last months cost data?

4. What would be the break even price to produce and sell 4,335 units in the coming month?

Please provide the excel formulas