Sales price per unit $ 110 Fixed costs (per quarter): Selling, general, and administrative (SG&A) 1,500,000 Manufacturing overhead 4,500,000 Variable costs (per unit): Direct labor 14 Direct materials SG&A 17 Manufacturing overhead 15 11 Number of units produced per quarter 500,000 units Required: Compute the amounts for each of the following assuming that the production levels are within the relevant range if the number of units is 500,000 per quarter. Also calculate if the number of units increases to 600,000 per quarter. Note: Do not round intermediate calculations. Round your answers to 2 decimal places. a. Prime cost per unit b. Contribution margin per unit 500,000 units 600,000 units