Summit Corporation manufactures machines for the apparel industry. The production manager and cost analyst reviewed the accounts for the previous quarter and have provided an estimated breakdown of the fixed and variable portions of manufacturing overhead: 

Direct materials for the quarter amounted to $351,500. Direct labor for the quarter was $712,500. During the quarter, 9,500 units were produced. 

Required

a. No changes are expected in these cost relations next quarter. The firm has budgeted production of 12,350 units. Provide an estimate for total production cost for next quarter.

b. Determine the cost per unit of production for the previous quarter and the estimated cost per unit next quarter. 

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Administration and supervision Engineering and indirect labor. Indirect supplies... Facilities cost.. Repair and maintenance Total.. Variable $9,500 Fixed $ 30,450 5,700 58,900 7,600 26,600 11,400 76,000 133,000 57,900 Total $39,950 64,600 34,200 144,400 133,900 $234,650 $182,400 $417,050