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): S 350 Selling and administration Production overhead (e.g., rent of testing facilities) 18,000 20,000 Variable costs (per test): Labor fo Outsourced test analysis Materials used in testing Production overhead Selling and administration (e.g., scheduling and billing) 140 18 r oversight and feedback Number of tests per month 2,000 tests 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.) 2,000 Tests 1,250 Tests 70 $ 184 $ 170 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. 9- h. Gross margin per unit. 184 Contribution margin per