114. The cost accountant for the Corner Manufacturing Company has provided you with the following information for the month of July: Direct labor Direct materials Manufacturing overhead Marketing costs Variable costs Total Per unit Fixed Costs $27.50 84.75 14.25 $120,000 5.30 50,000 2.90 75,000 Administrative costs Required: Compute the following per unit items, assuming the company produced and sold 5,000 units at a price of $210.00 per unit. (a) Total variable cost (b) Variable inventoriable cost (c) Full absorption cost (d) Full cost (e) Contribution margin (1) Gross margin (g) Profit margin