Answer:
1. Total Production Cost = $413400
2. Cost per unit of production for the previous month = $25.44
    Cost per unit of production for the next month = $25.44
Explanation:
GIVEN:
Direct Material for 12,500 unit = $111,500 
Direct Labor for 12,500 unit = $206,500
Calculate:
Direct Material for 16,250 unit = $111,500*16,250/12,500 = $144,950 
Direct Labor for 16,250 unit = $206,500*16,250/12,500 = $268,450
- Total Production Cost =  Direct labor + Direct materials + Factory Overheads
Total Production Cost =  $144,950 + $268,450
Total Production Cost =  $413,400
Cost per unit of production = Total Production Cost / Total unit
For Previous month  = ($111,500 + $206,500) / 12,500
                                   = $318000/ 12,500
                                   = $25.44
For Next month = ($413400) / 16,250    
                            = $25.44