Question: Dayton, Inc. manufactured 15,000 units of product last month and identified the following costs associated with the manufacturing activity:
| Variable costs: |
|
|
| Direct materials used |
$ |
1,063,000 |
| Direct labor |
|
2,091,000 |
| Indirect materials and supplies |
|
239,000 |
| Power to run plant equipment |
|
214,000 |
| Fixed costs: |
|
|
| Supervisory salaries |
|
907,000 |
| Plant utilities (other than power to run plant equipment) |
|
281,000 |
| Depreciation on plant and equipment (straight-line, time basis) |
|
145,000 |
| Property taxes on building |
|
198,000 |
Required: Unit variable costs and total fixed costs are expected to remain unchanged next month. Calculate the unit cost and the total cost if 21,000 units are produced next month. (Round "Unit costs" to 2 decimal places.)