Direct materials Direct labor Variable overhead $ 390,000 263,000 236,000 Required A Required B Prepare a cost estimate for a volume level of 128,000 units of product this year. (Do not round intermediate calculations.) Cost Item Direct materials This Year's Cost Direct labor Variable overhead Fixed overhead Total costs Required A Required B Determine the costs per unit for last year and for this year. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Cost per Unit Last year This year Required: a. Prepare a cost estimate for a volume level of 128,000 units of product this year. b. Determine the costs per unit for last year and for this year.