Intercontinental, Inc., provides you with the following data for its single product:

Sales price per unit	$	51.00
Fixed costs (per month):
Selling, general, and administrative (SG&A)		1,800,000
Manufacturing overhead		2,700,000
Variable costs (per unit):
Direct labor		7.00
Direct materials		12.00
Manufacturing overhead		9.00
SG&A		6.00
Number of units produced per month		300,000	units

Required:

Compute the amounts for each of the following assuming that both production levels are within the relevant range. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

300,000 units	400,000 units
a.	Prime cost per unit.	$19.00
b.	Contribution margin per unit.	$17.00
c.	Gross margin per unit.
d.	Conversion cost per unit.
e.	Variable cost per unit.
f.	Full absorption cost per unit.
g.	Variable production cost per unit.
h.	Full cost per unit.