The following data are available for Hank's Computers Inc for 2020

Direct materials used (variable)	$130,000
Direct labor used (variable)	$50,000
Variable manufacturing overhead	$30,000
Fixed manufacturing overhead	$180,000
Variable selling costs	$225,000
Fixed Selling Costs	$60,000
Sales Revenue	$750,000

Hanks Computers manufactures desktops only. In 2020, Hanks Computers produces and sell 30,000 computers.

A. Compute

Fixed costs of manufacturing per unit manufactured equal:
Variable costs of manufacturing per unit manufactured equal:
Fixed costs of selling per unit sold:
Variable costs of selling per unit sold:

B. What is the dollar amount of the difference between Hanks Computers period costs and its fixed costs? Please report both the magnitude and the sign of this difference.

C. What is the dollar amount of the difference between Hanks Computers gross margin and its contribution margin? Please report both the magnitude and the sign of this difference.

D. What is Hanks Computers net income under the absorption costing and under the variable costing net income?

Please report your calculations of the net income numbers under the two separate systems separately.