A manufacturing company produced 12,000 units of a product. The total manufacturing costs amounted to $180,000, consisting of direct materials cost of $45,000, direct labor cost of $70,000, and manufacturing overhead of $65,000.

· Calculate the total cost per unit for the manufactured product.

· Determine the manufacturing cost per unit by separating variable and fixed manufacturing costs.

· Analyze the contribution margin per unit to assess the profitability of the product.