Z CO has compiled the following information from the accounting system for the one product it sells:

Sales price

Fixed casts $($for the month$)$

Marketing and administrative

Manufacturing overhead.

Variable costs $($per unit$)$

Marketing and administrative

Direct materials.

Manufacturing overhead

Direct labor

Units produced and sold $($for the month$)$

$$300$ per unit

$$36\mathrm{.}000$

$$54\mathrm{.}000$

Required

Determine each of the following unit costs:

Variable manufacturing cost.

Variable cost.

Full absorption cost$.$

Full cost.