For a factory ,the following data provided to you:

,

Variable manufacturing cost per unit=$17	Variable selling cost per unit=$4.
Fixed manufacturing overhead=$90000	Fixed selling and public cost=$300000
Units produce=25000	Units sold=20000 ,price=$50.

Required :

1- Unit contribution margin :___________________

2- Goss margin :_______________-

3- Net Income according to Variable costing system ;..

4- Net income according to Absorption costing system :............................................