at the end of October, Debra laminated the company's situation: in the middle of production of Bridgeport-T's most popular long-sleeve T-shirt, the company ran out of its usual collars, purchased from one main supplier. That supplier was also sold out. Bridgeport-T could get a slightly different premade-collar, from a new supplier, at the same cost. So Debra went ahead with the order, hoping it wouldn't delay production or affect the quality of the shirt. As it turned out, the new collars failed Bridgeport-T's quality control testing. Stuck with unwearable T-shirts, the company was also in a bind with its retail outlets, which wanted more shirts to sell! the costs to produce this most recent batch of shirts is as follows.

-direct material $75,000

- direct labor 29,000

- manufactoring overhead 15,000

- total costs $119,000

Volume in batch 20,000

a) how much cost does Bridgeport-T have tied up in each of these T-shirts? if it normally sells these shirts for $13 to the retailer, how much gross margin per unit does it generate on these sales?

Total cost $___

Gross margin $___