Calculate the amount for each of the following (one unit = one test) if the number of tests is 2,000 per month. Also calculate if the number of tests decreases to 1,250 per month.

Sales price per unit (1 unit = 1 test plus feedback to client)	$	340
Fixed costs (per month):
Selling and administration		18,000
Production overhead (e.g., rent of testing facilities)		15,000
Variable costs (per test):
Labor for oversight and feedback		160
Outsourced test analysis		21
Materials used in testing		3
Production overhead		9
Selling and administration (e.g., scheduling and billing)		18
Number of tests per month		2,000	tests