Variable and Absorption Costing During its first year. Concord, Inc., showed a $21 per-unit profit under absorption costing but would have reported a total profit $16, 800 less under variable costing. If production exceeded sales by 700 units and an average contribution margin of 60% was maintained what is the apparent: a. Fixed cost per unit? b. Sales price per unit? c. Variable cost per unit? d. Unit sales volume if total profit under absorption costing was $189,000