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)	$	129
Manufacturing costs:
Fixed overhead (for the month)		16,800
Direct labor (per unit)		7
Direct materials (per unit)		31
Variable overhead (per unit)		26
Marketing and administrative costs:
Fixed costs (for the month)		22,400
Variable costs (per unit)		4

Required:

a. Compute the following: