Columbia Products produced and sold 1,400 units of the companys only product in March. You have collected the following information from the accounting records:

Sales price (per unit)	$	124
Manufacturing costs:
Fixed overhead (for the month)		14,000
Direct labor (per unit)		9
Direct materials (per unit)		33
Variable overhead (per unit)		23
Marketing and administrative costs:
Fixed costs (for the month)		22,400
Variable costs (per unit)		4

Required:

a. Compute the following:

variable manufacturing cost per unit

full cost per unit

variable cost per unit

full absorption cost per unit

prime cost per unit

conversion cost per unit

profit margin per unit

contribution margin per unit

gross margin per unit