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 $1.25 per unit Direct labour costs $0.20 per unit Fixed manufacturing costs $19,500 Variable manufacturing costs $0.25 per unit Variable administrative costs $0.01 per unit Fixed administrative costs $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