Given the data below, use the segmenting model to estimate a manufacturer's average total cost per unit. 1. Estimated annual production volume = 400,000 units 2. Estimated direct labor cost per unit = Rs. 3.75 3. Estimated indirect labor cost per unit = Rs. 0.92 4. Estimated raw material and purchased part cost per unit = Rs. 32.50 5. All other costs are independent of production volume and are estimated at Rs. 800,000 per year