Larcker Manufacturing’s cost accountant has provided you with the following information for January operations:

Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $21 per unit

Fixed manufacturing overhead costs . . . . . . . . . . . . . . . . $135,000

Sales price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $79 per unit

Variable manufacturing overhead . . . . . . . . . . . . . . . . . . $12 per unit

Direct labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $24 per unit

Fixed marketing and administrative costs . . . . . . . . . . . . $117,000

Units produced and sold . . . . . . . . . . . . . . . . . . . . . . . . . 30,000

Variable marketing and administrative costs . . . . . . . . . . $5 per unit

Required

Determine each of the following:

a. Variable cost.

b. Variable manufacturing cost.

c. Full absorption cost.

d. Full cost.

e. Profit margin.

f. Gross margin.

g. Contribution margin.