[The following information applies to the questions displayed below.]

Madrid Corporation has compiled the following information from the accounting system for the one product it sells.

Sales price	$	710	per unit
Fixed costs (for the month)
Marketing and administrative	$	137,500
Manufacturing overhead	$	170,000
Variable costs (per unit)
Marketing and administrative	$	26
Direct materials	$	170
Manufacturing overhead	$	32
Direct labor	$	110
Units produced and sold (for the month)		2,500

Required:

a. Determine the variable manufacturing cost per unit.

b. Determine the variable cost per unit.

c. Determine the full absorption cost per unit.

d. Determine the full cost per unit.