Whitehall Company sells a single product for $ 25 . It had no beginning inventories . Operating data follow . 

Sales , 27,000 units $ 675,000 

Normal capacity 30,000 units 

Production costs : 

Variable per unit $ 13 

Fixed production $ 150,000 

Selling and administrative expenses : 

Variable per unit sold $ 2 

Fixed selling $ 20,000 

Number of units produced 32,500 units 

Assume the actual costs were as budgeted . 

a . Find contribution margin per unit 

b . Compute the ending inventory under standard variable costing 

c . Compute the income under standard variable costing 

Assume standard absorption costing using normal capacity as the basis for computing the standard fixed cost per unit . Compute: 

d . Standard gross profit per unit 

e . Ending inventory 

f . Volume variance 

g . Income