Cost per unit calculations

3 The following data apply to the provision of psychological testing services: 2 Sales price per unit (1 unit = 1 test plus feedback to client) $ 350 points Fixed costs (per month) : Selling and administration 20 , 000 Production overhead (e.g. , rent of testing facilities) 17 ,500 Skipped Variable costs (per test) : Labor for oversight and feedback 145 Outsourced test analysis 16 Materials used in testing Production overhead 11 eBook Selling and administration (e.g., scheduling and billing) 16 Number of tests per month 2, 000 tests Print Required: Calculate the amount for each of the following (one unit = one test) if the number of tests is 2,000 per month. Also calculate if the number of tests decreases to 1,250 per month. (Do not round intermediate calculations. Round your final answers to the nearest References whole dollar.) 2,000 Tests 1,250 Tests a. Variable production cost per unit. Variable cost per unit. C. Full cost per unit. d. Full absorption cost per unit. e. Prime cost per unit. f. Conversion cost per unit. g. Contribution margin per unit. h. Gross margin per unit