The following information is available for Henderson Components for the year just ended.

Sales price	$	120
Fixed costs (for the year)
Selling and administrative		453,800
Production		680,700
Variable cost (per unit)
Materials		27
Labor		23
Plant supervision		20
Selling and administrative		24
Number of units (for the quarter)		226,900	units

Required:

Select the answer for each of the following costs.

a. Variable cost per unit.

b. Variable production 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.