During the first year of operations, $9,000$ units were manufactured, and $6,750$ units were

sold. On March $31,$

prepared the following income statement based on

the variable costing concept:

Variable Costing Income Statement

For the Year Ended March $31$

Sales $$297,000$

Variable cost of goods sold:

Variable cost of goods manufactured $288,000$

Less ending inventory $72,000$

Variable cost of goods sold $216,000$

Manufacturing margin $81000$

Variable selling and administrative expenses $40,500$

Contribution margin $40,500$

Fixed costs:

Fixed manufacturing costs $18000$

Fixed selling and administrative expenses $12,800$ ; $30,800$

Operating Income $9700$

Required:

a$.$ What is the inventory cost per unit based on the variable costing concept?

b$.$ What is the inventory cost per unit based on the absorption costing concept?

c$.$ What is the selling price per unit?

d$.$ What is the contribution margin per unit?

e$.$ Prepare an absorption costing income statement.