Gibson Corporation has compiled the following information from the accounting system for the one product it sells:

Sales price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $300 per unit

Fixed costs (for the month)

Marketing and administrative . . . . . . . . . . . . . . . . . . . .$36,000

Manufacturing overhead. . . . . . . . . . . . . . . . . . . . . . . . $54,000

Variable costs (per unit)

Marketing and administrative . . . . . . . . . . . . . . . . . . . . $6

Direct materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $90

Manufacturing overhead. . . . . . . . . . . . . . . . . . . . . . . . $20

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $55

Units produced and sold (for the month) . . . . . . . . . . . 1,800

Required

Determine each of the following unit costs:

a. Variable manufacturing cost.

b. Variable cost.

c. Full absorption cost.

d. Full cost.