Lima Company manufactured 30,000 units of product last month and identified the following costs associated with the manufacturing activity: 

Variable costs:

Direct materials used. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 510,000

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,120,000

Indirect materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120,000

Power to run plant equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140,000

Fixed costs: 

Supervisory salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 465,000

Plant utilities (other than power to run plant equipment) . . . . . . . . . 110,000

Depreciation on plant and equipment (straight-line, time basis) . . . 67,500

Property taxes on building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97,500

Required :
Unit variable costs and total fixed costs are expected to remain unchanged next month. Calculate the unit cost and the total cost if 25,000 units are produced next month.