Calculate the amount for each of the following (one unit = one test) if the number of tests is 2,000 per month. Also calculate number of tests decreases to 1,250 per month. (Do not round intermediate calculations. Round your final answers to the whole dollar.) a. Variable production cost per unit. b. Variable cost per unit. Full cost per unit. Full absorption cost per unit. C. d. 2,000 Tests 1,250 Tests Sales price per unit (1 unit = 1 test plus feedback to client) Fixed costs (per month): Selling and administration Production overhead (e.g., rent of testing facilities) Variable costs (per test): Labor for oversight and feedback Outsourced test analysis Materials used in testing Production overhead Selling and administration (e.g., scheduling and billing) Number of tests per month $ 340 14,000 17,500 160 15 7 9 15 2,000 tests