Terracotta, Inc., provides you with the following data for their single product:

Sales price per unit	$	50.00
Fixed costs (per month):
Selling, general, and administrative (SG&A)		672,000.00
Manufacturing overhead		2,336,000.00
Variable costs (per unit):
Direct labor		7.90
Direct materials		11.50
Manufacturing overhead		9.50
SG&A		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. (Round your answers to 2 decimal places.)

		320000 units	420000 units
a.	Prime cost per unit.	?	?
b.	Contribution margin per unit.	?	?
c.	Gross margin per unit.	?	?
d.	Conversion cost per unit.	?	?
e.	Variable cost per unit.	?	?
f.	Full absorption cost per unit.	?	?
g.	Variable production cost per unit.	?	?
h.	Full cost per unit.	?