Variable and Absorption Costing During its first year, Concord, Inc., showed an $42 per-unit profit under absorption costing but would have reported a total profit $29,400 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? ______ units