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

Sales price (per unit) $126

Manufacturing costs:

Fixed overhead (for the month)14,000

Direct labor (per unit)6

Direct materials (per unit)32

Variable overhead (per unit)26

Marketing and administrative costs:

Fixed costs (for the month)23,800

Variable costs (per unit)4

Required:

a.Compute the following:

1. Variable Manufacturing cost per unit
2. Full cost per unit
3. variable cost per unit
4. full absorption cost per unit
5. prime cost per unit
6. conversion cost per unit
7. profit margin per unit
8. Contribution margin per unit
9. Gross margin per unit