D'Souza Company sold 12,000 units of its product at a price of $76.00 per unit. Total variable cost is $49.20 per unit, consisting of $39.60 in variable production cost and $9.60 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units per unit Total D'Souza Company sold 5,000 units of its product at a price of $90.00 per unit. Total variable cost is $52.00 per unit, consisting of $41.00 in variable production cost and $11.00 in variable selling and administrative cost. Compute the contribution margin for this company D'SOUZA COMPANY Contribution Margin Units $ per unit Total Under absorption costing a company had the following per unit costs when 10,000 units were produced. Direct labor Direct material Variable overhead Total variable cost Fixed overhead ($90,000/10,000 units) Total product cost per unit $ 5.20 6.20 7.20 18.60 9.00 $27.60 Required: 1. Compute the company's total product cost per unit if 12,500 units had been produced. Total product cost per unit A manufacturer reports the following information on its product. Direct materials cost Direct labor cost Variable overhead cost Fixed overhead cost Target markup $59.90 per unit $12.99 per unit $ 6.90 per unit $ 2.90 per unit 40 % Compute the target selling price per unit under absorption costing. Target selling price per unit