Energy++ is a company that that produces 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 65,000 units

Selling price $4 per unit

Direct material costs $1.25 per unit

Direct labour costs $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

Required:

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