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

Direct materials	$	39	per unit
Fixed manufacturing overhead costs	$	230,000
Sales price	$	195	per unit
Variable manufacturing overhead	$	19	per unit
Direct labor	$	35	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.

a. Variable cost per unit b. Variable manufacturing cost per unit C. Full absorption cost per unit d. Full cost per unit e. Profit margin per unit Gross margin per unit 9. Contribution margin per unit