Energy ++ is a company that produced food products for people active in sports. The following budgeted volume and costs has been provided for one of their post-workout beverages: Budgeted production selling price Direct material cost Direct Labour cost 65,000 units $4 per unit $1.25 per unit $0.20 per unit Fixed Manufacturing costs $19,500 Variable Manufacturing costs $0.25 per unit Variable Administrative costs $0.01 per unit Fixed Administrative costs $3,900 Require Calculate the following amounts a) Gross margin per unit under absorption costing b) Contribution margin per unit under variable costing c) contribution margin per unit under throughput costing