Columbia Products produced and sold 1,400 units of the company’s only product in March. You have collected the following information from the accounting records:

Sales price (per unit)	$	131
Manufacturing costs:
Fixed overhead (for the month)		15,600
Direct labor (per unit)		9
Direct materials (per unit)		36
Variable overhead (per unit)		26
Marketing and administrative costs:
Fixed costs (for the month)		22,100
Variable costs (per unit)		4

Required:

a. Compute the following:

1.	Variable manufacturing cost per unit.	$64
2.	Full cost per unit.	$96
3.	Variable cost per unit.	$68
4.	Full absorption cost per unit.	$
5.	Prime cost per unit.
6.	Conversion cost per unit.
7.	Profit margin per unit.
8.	Contribution margin per unit.
9.	Gross margin per unit.