The following data apply to the provision of psychological testing services. Sales price per unit (1 unit = 1 test plus feedback to client) Fixed costs (per month): Selling and administration Production overhead (e.g., rent of testing facilities) Variable costs (per test): Labor for oversight and feedback Outsourced test analysis Materials used in testing Production overhead Selling and administration (e.g., scheduling and billing) Number of tests per month Required: 900 90,000 135,000 360 60 15 30 45 1,500 tests Calculate the amount for each of the following (one unit one test) if the number of tests is 1,500 per month. Also calculate if the number of tests decreases to 1,250 per month. (Round your answers to the nearest whole dollar.) 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. Gross margin per unit. 1,500 Tests 1,250 Tests