The following data apply to the provision of psychological testing services:

$\backslash$table$[[$Sales price per unit $(1$ unit $=1$ test plus feedback to client$),],[$Fixed costs $($per month$)$:$,330],[$Selling and administration,$20,000],[$Production overhead $($e$.$g$.,$ rent of testing facilities$),17,500],[$Variable costs $($per test$)$:$,160],[$Labor for oversight and feedback,$21],[$Outsourced test analysis,$4],[$Materials used in testing,$10],[$Production overhead,$19],[$Selling and administration $($e$.$g$.,$ scheduling and billing$),2,000$ tests$],[$Number of tests per month,$]]$

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.$)$

$\backslash$table$[[,,2,000$ Tests,$1,250$ Tests$],[$a$.,$Variable production cost per unit.,$$,195,$$$,195],[$b$.,$Variable cost per unit.,$$,214,$$$,214],[$c$.,$Full cost per unit.,$$,233,$$$,244],[$d$.,$Full absorption cost per unit.,,,,$],[$e$.,$Prime cost per unit.,,,,$],[$f$.,$Conversion cost per unit.,,,,$],[$g$.,$Contribution margin per unit.,$$,116,$$$,116],[$h$.,$Gross margin per unit.,,$*,,]]$