Diego Company manufactures one product that is sold for $75 per unit. The following information pertains to the companys first year of operations in which it produced 57,000 units and sold 52,000 units.

Variable costs per unit:
Manufacturing:
Direct materials	$	25
Direct labour	$	18
Variable manufacturing overhead	$	3
Variable selling and administrative	$	5
Fixed costs per year:
Fixed manufacturing overhead	$	627,000
Fixed selling and administrative expenses	$	645,000

What is the unit product cost under absorption costing?

What is the companys total contribution margin under variable costing?

What is the companys total gross margin under absorption costing?