New Wings is a furniture manufacturer. In March, the company produced and sold 1,400 dining chairs (the companys 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

1. Variable manufacturing cost per unit

2. Full cost per unit

3. Variable cost per unit

4. Full absorption cost per unit

5. Prime cost per unit

6. Conversion cost per unit

7. Profit margin per unit

8. Contribution margin per unit

9. Gross margin per unit