In March, the company produced and sold 1,400 dining chairs (the company’s only product). The accountant has collected the following information from the accounting records:

Sales price (per unit)

$136

Manufacturing costs:

Fixed overhead (for the month)

$15,400

Direct labor (per unit)

$7

Direct materials (per unit)

$31

Variable overhead (per unit)

$26

Marketing and administrative costs:

Fixed costs (for the month)

$22,400

Variable costs (per unit)

$4

compute the following:

• Variable manufacturing cost per unit
• Full cost per unit
• Variable cost per unit
• Full absorption cost per unit
• Prime cost per unit
• Conversion cost per unit
• Profit margin per unit
• Contribution margin per unit
• Gross margin per unit