Reconcife the two income amounts. 3 E7-3A. Variable and Absorption Costing During its first year, Walnut, Inc., showed a $14 per-unit profit under absorption costing but would have reported a total profit $16,000 less under variable costing. If production exceeded sales by 1,000 units and an average contribution margin of 62.5% was main- tained, what is the apparent: a. Fixed cost per unit? b. Sales price per unit? C. Variable cost per unit? d. Unit sales volume if total profit under absorption costing was $168,000