How do I calculate gross profit per unit? I know that it would be the cost of the product minus the sale price of the item? But, I am not sure when there are other things items are listed (direct materials, direct labor $20/hour, variable overhead, and fixed overhead. Chapter 11-41. Problem 2

Ex. Selling Price $ 40

Direct materials $ 10

Direct labor ($20/hour) $ 10

Variable Overhead $ 3

Fixed Overhead $3