Blaine Company produces and sells a single product, called X. The following data are available for the year ended December 31, 20X1:

{Required:}
(1) Determine the cost per unit if variable costing is used.
(2) Determine the cost per unit if throughput costing is used.
(3) Determine the total throughput contribution.

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Sales (90,000 units x $120) Normal capacity... Manufacturing costs: $1,080,000 100,000 units Direct material... $25 per unit Direct labor............. $20 per unit Variable overhead....................... $10 per unit Fixed overhead.......... $5 per unit Selling and administrative costs: Variable selling.................. $3 per unit Variable administrative $2 per unit Fixed selling and administrative $300,000 per year