$400 per unit Sales price Fixed costs: Marketing and administrative $48,000 per period $72,000 per period Manufacturing overhead Marketing and administrative Direct labour Variable costs: S16 per unit Manufacturing overheadS1 per uit S70 per unit $120 per unit Direct materials Units produced and sold 1,200 per period Required: Determine each of the following costs using the information above: 11. Variable manufacturing cost (per unit): 12. Product cost using absorption costing (per unit): 13. Cost of making and selling product (per unit): 14. Period costs for the period 15. Conversion costs 16. Contribution margin (per unit) per unit per unit per unit per unit