Exercise 12-12 (Algo) Estimating costs based on behavior patterns LO 12-3 The following information provides the amount of cost incurred in March for the cost items indicated. During March, 7,600 units of the firm's single product were manufactured. Raw materials $ 41,400 Factory depreciation expense 40,500 Direct labor 99,900 Production supervisor's salary 6,300 Computer rental expense 4,300 Maintenance supplies used 1,000 Required: How much cost would you expect to be incurred for each of these items during April when 9,300 units of the product are planned for production? Calculate the average total cost per unit for the 7,600 units manufactured in March. It is meaningful to use the average total cost figure in part b-1 to predict the cost in subsequent months.