A company manufactures a product X. In previous periods analysis of costs recorded the following cost structure and volumes caused by the production of 1.000 units: Direct costs 5.000,-- Variable common costs 4.000,-- Fixed common costs 1.000,-- Sales price is 16,-- per unit. The production volume of current period is 1.000 units, sales volume 900 units, respectively. a) Please determine charges for common costs using information of last periods' analysis if the company uses 1) full cost accounting 2) direct costing b) Please calculate the per-unit costs based on full cost accounting. c) Please calculate the period's contribution margin and the period's operating profit (stock changes are valuated applying full cost method).