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 Variable manufacturing overhead . . . . . .. . . . . . . .. .. $12 per unit Direct labor . . . . . . . . . . . . . . . . $24 per unit Fixed marketing and administrative costs....... $117,000 30,000 $5 per unit 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