# 1 Selling price per unit 160 Fixed cost Manufacturing cost 15,000 Selling and Administrative cost 20,000 Variable cost Selling and administrative 5 per unit Manufacturing over head 30 per unit Direct labor 10 per unit Direct Material 40 per unit No of unit produce and sold 100,000 units Required 1. Variable manufacturing cost per unit 2. Variable cost per unit 3. Total cost per unit 4. Prime cost per unit 5. Conversion cost per unit 6. Profit per unit