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)	$	131
Manufacturing costs:
Fixed overhead (for the month)		19,600
Direct labor (per unit)		9
Direct materials (per unit)		35
Variable overhead (per unit)		24
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.