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

Sales price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $900 per unit

Fixed costs (for the month)

Marketing and administrative . . . . . . . . . . . . . . . . . . . $108,000

Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . $162,000

Variable costs (per unit)

Marketing and administrative . . . . . . . . . . . . . . . . . . . $18

Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $270

Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . $60

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $165

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

Required

Determine each of the following unit costs:

a. Variable manufacturing costs.

b. Variable cost.

c. Full absorption cost.

d. Full cost.