Sales price per unit (1 unit = 1 test plus feedback to client) $ 310 Fixed costs (per month): Selling and administration 20,000 Production overhead (e.g., rent of testing facilities) 17,500 Variable costs (per test): Labor for oversight and feedback 165 Outsourced test analysis 19 Materials used in testing 4 Production overhead 13 Selling and administration (e.g., scheduling and billing) 15 Number of tests per month 2,000 tests Required: Calculate the amount for each of the following (one unit = one test) if the number of tests is 2,000 per month. Also calculate if the number of tests decreases to 1,250 per month. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.)

2000 Tests? 1250 Tests

a. Variable production cost per unit

b. Variable cost per unit

c. Full cost per unit

d. Full absorption cost per unit

e. Prime cost per unit

f. Conversion cost per unit

g. Contribution margin per unit

h. Groas margin per unit