Wilson Sheridan is a leading producer of vinyl replacement windows. The companys growth strategy focuses on developing domestic markets in large metropolitan areas. The company operates a single manufacturing plant in Kansas City with an annual capacity of 500,000 windows. Current production is budgeted at 450,000 windows per year, a quantity that has been constant over the past three years. Based on the budget, the accounting department has calculated the following unit costs for the windows:

Direct materials		$30.00
Direct labor		18.00
Manufacturing overhead		19.00
Selling and administrative		14.00
Total unit cost		$81.00

The companys budget includes $5,400,000 in fixed overhead and $3,150,000 in fixed selling and administrative expenses. The windows sell for $150.00 each. A 2% distributors commission is included in the selling and administrative expenses.

(a1)

Calculate variable overhead per unit and variable selling and administrative costs per unit. (Round answers to 2 decimal places, e.g. 15.25.)

Variable overhead per unit	$
Variable selling and administrative costs per unit	$