Urban Auto Glass specializes in the repair and replacement of windshields for passenger vehicles. Variable and fixed costs related to installation activities for the most recent month (July) are listed below.

Item Number of windshields installed 1,750 Variable expenses: $ 357,000 Direct materials Direct labour (1 hour per installation) Indirect materials 49,000 19,250 Fixed expenses: Installation supervisor's wages Installation scheduler's wages 8,750 5,250 10,500 Warehouse expenses Required: 1. Calculate the per unit amounts for each of the variable expense and fixed expense items in July. Per Unit Item Variable expenses: Direct materials Direct labour (1 hour per installation) Indirect materials Fixed expenses: Installation supervisor's wages Installation scheduler's wages Warehouse expenses 2. Management expects that 1,950 windshields will be installed in August and that this level of activity is within the relevant range for all variable and fixed expenses. a&b-1. Calculate the total expense and per unit amounts for each of the variable and fixed cost items above. (Round "per unit" answers to 2 decimal places.) August (Total Cost) August Per Unit Item Variable expenses: Direct materials Direct labour (1 hour per installation) Indirect materials Fixed expenses: Installation supervisor's wages Installation scheduler's wages Warehouse expenses