Columbia Products produced and sold 1,200 units of the company's only product in March. You have collected the following information from the accounting records Sales price (per unit) Manufacturing costs: Fixed overhead (for the month) Direct labor (per unit) Direct materials (per unit) Variable overhead (per unit) $127 12,000 30 24 Marketing and administrative costs: Fixed costs (for the month) Variable costs (per unit) 18,000 4 Required a. Compute the following