The Pacific Company manufactures a single product. The following date relate to the year just completed: Variable cost per unit: Production.......................... $43 Selling and administrative.... $15 Fixed costs in total: Production......................... $145,000 Selling and administrative... $95,000 During the last year 5,000 units were produces and 4,800 units were sold. There were no beginning inventories. Under absorption costing, the cost of goods sold for the year would be: $206,400 $345,600 $278,400 $360,000 Menlove Company had the following income statement for the most recent year: Given this date, the unit contribution margin was: $2 per unit $15 per unit $6 per unit $4 per unit