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

Sales price	$	80
Fixed costs (for the year)
Selling and administrative		452,200
Production		678,300
Variable cost (per unit)
Materials		19
Labor		15
Plant supervision		12
Selling and administrative		16
Number of units (for the quarter)		226,100	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.