31 Basic Concepts (Lo 2-1 ercise 2- ,2,6) e following data apply to the provision of psychological testing services: Sales price per unit (1 unit 1 test plus feedback to client) Fixed costs (per month) $ 300 Selling and administration Production overhead (e.g., rent of testing facilities) 22,000 20,000 Variable costs (per test) Labor for oversight and feedback Outsourced test analysis Materials used in testing 170 23 Production overhead Selling and administration (e.g., scheduling and billing) 17 2000 tests Number of tests per month Required Calculate the amount for each of the following (one unit - one tes) it the number of tests is 2000 per month. Also calculate if the number of tests decreases to 1,250 per month. (Do not round intermediate calculations. Round your final answers to the nearest whole doillar.,)