Hemlock Nutritional Supplements $($HNS$)$ provides you with the following accounting records on manufacturing cost for the most recent

month:

Production was $60,000$ units $($cases$).$ Fixed manufacturing overhead was $$144,000.$

For the coming year, costs are expected to increase as follows: direct materials costs by $30$ percent, excluding any effect of volume

changes; direct labor by $13$ percent; and fixed manufacturing overhead by $20\mathrm{.}5$ percent. Variable manufacturing overhead per unit is

expected to remain the same.

Required:

a$.$ Prepare a cost estimate for a volume level of $24,000$ units of product in the upcoming month.

b$.$ Determine the costs per unit for the most recent month and for the upcoming month.

Complete this question by entering your answers in the tabs below.

Prepare a cost estimate for a volume level of $24,000$ units of product in the upcoming month.

Note: Do not round intermediate calculations.