ABC Company has the following data about its only product:

Direct materials used $270,000 Direct labor $180,000 Indirect manufacturing fixed $130,000 Selling and administrative fixed $150,000 Indirect manufacturing variable $120,000 Selling and administrative variable $60,000 Selling price(per unit) $99 Units produced and sold 30,000 ABC Company uses the absorption approach. Determine:

a) per unit Cost of Goods Sold

b) Gross margin (total $)