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Greetings, Please show me how to get this answer step by step.Bellfont Company

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Greetings, Please show me how to get this answer step by step.Bellfont Company produces door stoppers.
August production costs are below:

Door Stoppers produced 77,000

Direct material (variable) $20,000

Direct labor (variable) 40,000

Supplies (variable) 20,000

Supervision (fixed) 27,900

Depreciation (fixed) 21,400

Other (fixed) 4,200

In September, Bellfont expects to produce 100,000 door stoppers. Assuming no structural changes, what is Bellfont’s production cost per door stopper for September?

 
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