WMEJ is an independent television station run by a major state university. The stations broadcast hours vary during the year depending on whether the university is in session. The stations production-crew and supervisory costs are as follows for July and September.

Cost Item	Cost Behavior	Cost Amount			Broadcast Hours during Month
Production crew	Variable
July		$	4,662		370
September			8,568		680
Supervisory employees	Fixed
July			4,100		370
September			4,100		680

Required:

1. Compute the cost per broadcast hour during July and September for each of these cost items.

2. What will be the total amount incurred for each of these costs during December, when the stations activity will be 400 broadcast hours?

3. What will be the cost per broadcast hour in December for each of the cost items?

Cost Item Production crew Supervisory employees Cost per Broadcast Hour July September per hour per hour per hour per hour otal Cost Production crew Supervisory employees Cost Item Cost per Broadcast Hour in December per hour Production crew Supervisory employees per hour