What is the budgeted cost for a milliliter of blood and a milliliter of vaccine under the existing cost system in 2019, respectively? Data is below:

Exhibit 1: 2019 Budgeted Operating Income Statement

Revenues: 3,000,000

Direct Labor: 500,000

Direct Materials: 250,000

Transportation: 750,000

Storage: 650,000

Testing: 400,000

Equipment Setup: 350,000

Operating Profit: 100,000

Exhibit 2: Operating Data for 2019

Blood Unit versus Vaccine Unit:

Number of days 1 ml blood or vaccine stay in the warehouse: 10 vs 30

Transportation Miles: 20 million vs 10 million

Number of Tests: 5,000 vs 5,000

Equipment Setup Hours: 2000 vs 500

Exhibit 3: Budgeted and Actual Direct Labor Usage in 2019

Budgeted

Actual

Hourly Wage

DL Dollars

Hourly Wage

DL Dollars

BCD

25

450,000

20

460,000

IDP

25

50,000

30

150,000

Total

500,000

610,000