Columbia Products produced and sold 1,200 units of the companys only product in March. You have collected the following information from the accounting records:

Sales price (per unit)	$	121
Manufacturing costs:
Fixed overhead (for the month)		13,200
Direct labor (per unit)		10
Direct materials (per unit)		30
Variable overhead (per unit)		25
Marketing and administrative costs:
Fixed costs (for the month)		16,800
Variable costs (per unit)		3

Required:

a. Compute the following:

1. Conversion Cost per Unit

2. Gross Margin per Unit