2-48. Components of Full Costs Larcker Manufacturing's cost accountant has provided you with the following information for January operations: (LO 2-6) Direct Fixed manufacturing overhead costs $21 $135,000 . . . . $79 per unit Variable manufacturing overhead . . . . . .. . . . . . . . . .. $12 per unit Direct labor . . . . . . . . . . . . .. $24 per unit $117,000 30,000 $5 per unit Fixed marketing and administrative costs....... . . . .. Variable marketing and administrative costs..... Required Determine each of the following: a. Variable cost. b. Variable manufacturing cost. c Full absorption cost. d. Full cost. e Profit margin. f Gross margin. g Contribution margin