XYZ Manufacturing Inc. produces smartphones. The company incurred total costs of SAR 500,000 in June 2024, consisting of SAR 300,000 in variable costs and SAR 200,000 in fixed costs. If XYZ Manufacturing produced 10,000 units of smartphones in June, calculate the variable cost per unit, fixed cost per unit, and total cost per unit.

Requirements:

• Calculate the variable cost per unit.
• Determine the fixed cost per unit.
• Compute the total cost per unit.
• Prepare a cost analysis summary for June 2024.