During its first year, Walnut, Inc showed a $14 per unit profit under absorption costing

but would have reported a total profit of $16,000 less under variable costing. If production

exceeded sales by 1000 units and average contribution margin of 62.5% was maintained,

What is the apparent:

1. Fixed cost per unit
2. Sales price per unit
3. Variable cost per unit
4. Unit sales volume if total profit under absorption costing was $168,000