Springfield Manufacturing produces electronic storage devices, and uses the following three-part classification for its manufacturing costs: direct materials, direct manufacturing labour, and indirect manufacturing costs. In January total indirect manufacturing costs for all products was $300 million and was allocated to each product on the basis of the direct manufacturing labour costs of each line. Summary data (in millions) for January for the most popular electronic storage device the Big Bertha was: Big Bertha Direct materials costs $9,000,000 Direct manufacturing labour costs $3,000,000 Indirect manufacturing costs $8,500,000 Units produced 40,000 Required: a. Compute the manufacturing cost per unit for each product produced in January. b. Suppose production for Big Bertha will be reduced to 30,000 units in February. Briefly explain whether the unit costs in February will most likely be higher or lower than unit costs in January; it is not necessary to calculate the exact February unit cost for Big Bertha. Briefly explain your reasoning.