Answer Happy

Dayton, Inc. manufactured 30,000 units of product last month and identified the following costs associated with the manufacturing activity. Variable costs: Direct materials used i Direct labor Indirect materials and supplies Power to run plant equipment Fixed costs: Supervisory salaries Plant utilities (other than power to run plant equipment) Depreciation on plant and equipment (straight-line, time basis) Property taxes on building $ Total variable costs Total fixed costs Total costs Unit costs 510,000 1,120,000 120,000 140,000 470,000 120,000 67,500 98,500 Required: Unit variable costs and total fixed costs are expected to remain unchanged next month. Calculate the unit cost and the total cost if 36,000 units are produced next month.