Question 3: (18 marks total) Energy ++ is a company that produces food products for people active in sports. The following budgeted volume and costs has been provided for one of their post-workout beverages: Budgeted production Selling price 65,000 units $4.00 per unit Direct material costs Direct labour costs Fixed manufacturing costs Variable manufacturing costs Variable administrative costs Fixed administrative costs $1.25 per unit $0.20 per unit $19,500 $0.25 per unit $0.01 per unit $3,900 Required Calculate the following amounts: a. Gross margin per unit under absorption costing b. Contribution margin per unit under variable costing c.contribution margin per unit under throughput costing