Terracotta, Inc., provides you with the following data for its one product:

Sale Price per Unit	ps	50.00
Fixed costs (per month):
Sales, General and Administrative (SG&A)		672,000.00
Manufacturing overhead		2,336,000.00
Variable costs (per unit):
Direct labour		7.90
Direct materials		11.50
Manufacturing overhead		9.50
selling, general and administrative expenses		5.00
Number of units produced per month		320,000.00	units

Required:

Give the amounts for each of the following, assuming that both production levels are within the relevant range. 

		320000 units	420000 units
a.	Prime cost per unit.	?	?
b.	Contribution margin per unit.	?	?
C.	Gross margin per unit.	?	?
d.	Conversion cost per unit.	?	?
mi.	Variable cost per unit.	?	?
F.	Total absorption cost per unit.	?	?
gram.	Variable production cost per unit.	?	?
H.	Full cost per unit.	?