Columbia Products produced and sold 900 units of the companys only product in March. You have collected the following information from the accounting records: Sales price (per unit) $ 448 Manufacturing costs: Fixed overhead (for the month) 50,400 Direct labor (per unit) 35 Direct materials (per unit) 112 Variable overhead (per unit) 70 Marketing and administrative costs: Fixed costs (for the month) 67,500 Variable costs (per unit) 14 Required Compute: 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. If the number of units produced increases from 900 to 1,200, which is within the relevant range, cost per unit will decrease (you can check this by redoing requirement [a] above). Therefore, we should recommend that Columbia Products increase its production to reduce its costs. Do you agree? Explain.