Pearl 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			1,610			$142,980
Detail of Cost:								Cost Behavior
Material						$67,170		Variable
Direct labor						24,800		Variable
Depreciation						7,800		Fixed
Phone						300		Fixed
Other utilities						4,630		30% Fixed
Supervisory salaries						27,600		80% Fixed
Equipment repair						6,120		20% Fixed
Indirect materials						560		Variable
Factory maintenance						4,000		70% Fixed
	Total					$142,980

(a)

Use account analysis to estimate fixed cost per month and variable cost per unit produced. (Round variable cost per unit to 2 decimal places, e.g. 125.25.)

Fixed Cost		$	per month
Variable Cost		$	per unit