2-44. Components of Full Costs (LO 2 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 .. $79 per unit Variable manufacturing overhead . .. . . . . . . . . . $12 per unit $24 per unit $117,000 30,000 . $5 per unit Direct labor Fixed marketing and administrative costs. . . . . . . . . Variable marketing and administrative costs... Reguired Determine each of the following a. Variable cost. b Variable manufacturing cost. c Full absorption cost. d Full cost e Profit margin. Gross margin. Contribution margin. &