A Company has the following information for its first month of operations:

Sales (1200 units)...................................... $ 198,000

Direct materials used...................................$ 70,200

Direct labor.................................................$ 81,600

Variable factory overhead............................$ 26,400

Fixed factory overhead...............................???

Variable Selling & Administrative................$6,000

Fixed Selling & Administrative...................$8,000

Gross Margin...........................................$ 57,600

Contribution margin...................................???

Ending Inventories

Raw materials..................................$ 10,500

WIP..................................................NONE

Finished Goods (units).......................800 units

The company started the period with zero finished goods inventory

a) What is the product cost per unit under variable costing?

b) How much is the total contribution margin under variable costing?

c) How much fixed overhead cost is included in ending finished goods inventory under absorption cost?

d) What is the operation income under absorption costing?

e) If the company produces 400 units and sells 1,200 units next year what would be its cost of goods sold under absorpting costing?