Lopez Mfg. is interested in estimating fixed and variable manufacturing costs using data from October. Based on judgment, the plant manager classified each manufacturing cost as fixed, variable, or part fixed and part variable:

				Units Produced			Cost
October				1,400			$133,050
Detail of Cost:									Cost Behavior
Material							$64,100		Variable
Direct labor							20,700		Variable
Depreciation							7,260		Fixed
Phone							300		Fixed
Other utilities							4,360		20% Fixed
Supervisory salaries							25,800		80% Fixed
Equipment repair							6,710		20% Fixed
Indirect materials							620		Variable
Factory maintenance							3,200		70% Fixed
		Total					$133,050

A.Use account analysis to estimate

1.fixed cost per month and

2.variable cost per unit produced.

(Round variable cost per unit to 2 decimal places, e.g. 125.25.)

B. Based on your answer to part a, what is your estimate of the incremental cost of producing 630 units? (Round answer to 0 decimal places, e.g. 125.)