Larcker Manufacturing's cost accountant has provided you with the following information for January operations. Direct materials Fixed manufacturing overhead costs Sales price Variable manufacturing overhead Direct labor Fixed marketing and administrative costs Units produced and sold Variable marketing and administrative costs $ 37 per unit $ 200,000 $ 205 per unit $ 19 per unit $ 33 per unit $ 190,000 5,000 $ 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 f. Gross margin per unit g. Contribution margin per unit Shaping and Milling Department Graphics Application Department Molding Department Computer-assisted milling machines shape the wood core and aluminum sheets that serve as the backbone of the sla Grinding and Sanding Department Graphics are applied to the back of dear plastic top sheets using a heat-transfer process. Finishing and Pairing Department The wooden core and various layers are stacked in a mold, polyurethane foam is injected into the mold, and then the mold is placed in a press that fuses the parts together. Finished Goods The semi-finished skis are tuned by stone grinding and belt sanding. The sko edges are beveled and polished. A skilled technician selects skis to form a pair and adjusts the skis camber. *Adapted from Bill Gout, Jesse James Doquilo, and Studio MD, "Capped Crusaders," Skiling, October 1993, pp. 138-144, X-FACTOR X-FACTOR X FACTOR X FACTOR Answer the following questions? 1. What kind of a costing system should this skate manufacturing business follow and why? 2. How many ledger accounts will you open to keep cost accounting as an accountant?