Hixson Company manufactures and sells one product for $34 per unit. The company maintains no beginning or inventories and its relevant range of production is 20,000 units to 30,000 units. When Hixson produces and sell 25,000 units, its unit costs are as follows:
Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Amount Per Unit $8.00 $5.00 $1.00 $6.00 $ 3.50 $2.50 $4.00 $1.00

Required:
1. For financial accounting purposes, what is the total amount of product costs incurred to make 25,000 units? W the total amount of period costs incurred to sell 25,000 units?
2. If 24,000 units are produced, what is the variable manufacturing cost per unit produced? What is the average manufacturing cost per unit produced? (Round your answers to 2 decimal places.)
3. If 26,000 units are produced, what is the variable manufacturing cost per unit produced? What is the average manufacturing cost per unit produced? (Round your answers to 2 decimal places.)