Elmo Security Consultants (ESC) offer a standardized review of data security for small business owners. The following data apply to the provision of these reviews: Sales price per unit (1 unit = 1 review with recommendations) Fixed costs (per month): Selling and administration Production overhead (e.g., rent of facilities) Variable costs (per review): Labor for oversight and feedback. Outsourced security analysis Materials used in reviews Review overhead Selling and administration (e.g., scheduling and billing) Number of reviews per month Required: $ 1,400 59,000 83,500 340 130 100 110 120 2,500 reviews Calculate the amount for each of the following (one unit = one review) if the number of reviews is 2,500 per month. Also calculate if the number of reviews decreases to 2,000 per month. Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar. 2,500 Reviews 2,000 Reviews a. Variable review (production) cost per unit $ 800 $ 800 b. Variable total cost per unit $ 800 $ 800 c. Full cost per unit $ 57 $ 72 d. Full absorption cost per unit $ 857 $ 871 e. Prime cost per unit $ 440 $ 440 f. Conversion cost per unit $ 360 $ 360 g. Contribution margin per unit $ 600 $ 600 h. Gross margin per unit $ 960 $ 960