Please answer both question, having a hard time!

Exercise 18-1 Bonita Company manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for two levels of production. Costs Incurred Production in Units 5,000 10,000 roduction Costs Total Cost Unit Total Cost Cost/Unit $16,000 $1.60 $1.60 Direct materials $8,000 1.90 Direct labor 9,500 1.90 19,000 Utilities 2,000 3,300 0.33 0.40 0.40 Rent 0.80 4,000 4,000 0.14 0.16 Maintenance 800 1,400 Supervisory salaries 1,000 0.20 1,000 0.10