Need variable overhead cost in part A and next months value in part B.

St. Kilda Enterprises produces parts for the electronics industry. The production manager and cost analyst reviewed the accounts for the previous month and have provided an estimated breakdown of the fixed and variable portions of manufacturing overhead. Indirect materials Indirect labor Supervision Depreciation Maintenance Fixed $ 3,400 2,200 9,400 36,400 16,400 $ 67,800 Variable $ 8,400 16,200 3,200 4,400 21,400 $ 53,600 Total $ 11,800 18,400 12,600 40,800 37,800 $ 121,400 Total Direct materials for the month amounted to $99,500. Direct labor for the month was $194,500. During the month, 12,500 units were produced. Required: a. No changes are expected in these cost relations next month. The firm has budgeted production of 16,250 units. Provide an estimate for total production cost for next month. b. Determine the cost per unit of production for the previous month and the next month. Complete this question by entering your answers in the tabs below. Required A Required B No changes are expected in these cost relations next month. The firm has budgeted production of 16,250 units. Provide an estimate for total production cost for next month. (Do not round intermediate calculations.) Cost Item Next Month's Costs Direct materials $ 129,350 252,850 Direct labor Variable overhead Fixed overhead 67,800 450,000 Total costs $