During its first year, Concord, Inc., showed a \($20\) per-unit profit under absorption costing but would have reported a total profit \($16,800\) less under variable costing. If production exceeded sales by 600 units and an average contribution margin of 60% was maintained, what is the apparent:

a. Fixed cost per unit?

b. Sales price per unit?

c. Variable cost per unit?

d. Unit sales volume if total profit under absorption costing was $189,000?