Larcker Manufacturing's cost accountant has provided you with the following information for January operations.

Direct materials	$	36	per unit
Fixed manufacturing overhead costs	$	205,000
Sales price	$	205	per unit
Variable manufacturing overhead	$	22	per unit
Direct labor	$	29	per unit
Fixed marketing and administrative costs	$	200,000
Units produced and sold		5,500
Variable marketing and administrative costs	$	8	per unit

Required:

a. Determine the variable cost per unit.

b. Determine the variable manufacturing cost per unit.

c. Determine the full absorption cost per unit. (Round your answer to 2 decimal places.)

d. Determine the full cost per unit. (Round your answer to 2 decimal places.)

e. Determine the profit margin per unit. (Round intermediate calculations and final answer to 2 decimal places.)

f. Determine the gross margin per unit. (Round intermediate calculations and final answer to 2 decimal places.)

g. Determine the contribution margin per unit.