Windsor Company uses standards and budgets. For the year, estimated production of product X is 636,000 units. The total estimated costs for materials and labour are $1,400,000 and $2.289,000, respectively. Calculate the estimates for (a) a standard cost and (b) a budgeted cost. (Round per unit answers to 2 decimal places, e.g. 15.25 and other answers to decimal places, e.g. 125.) Materials Labour (a) Standard cost $ per unit $ per unit (b) Budgeted cost $ $ $