During its first year, Concord, Inc., showed a $20 per-unit profit under absorption costing but would have reported a total profit $16,800 less under variable costing. If production exceeded sales by 600 units and an average contribution margin of 60% was maintained, what is the apparent:

a. Fixed cost per unit?

$Answer per unit

b. Sales price per unit?

$Answer per unit

c. Variable cost per unit?

$Answer per unit

d. Unit sales volume if total profit under absorption costing was $189,000?

Answer units