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

Sales price	$	55
Fixed costs (for the year)
Selling and administrative		451,200
Production		676,800
Variable cost (per unit)
Materials		14
Labor		10
Plant supervision		7
Selling and administrative		11
Number of units (for the quarter)		225,600	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.