The following data apply to the provision of psychological testing services.

Required
Give the amount for each of the following (one unit = one test):
a. Variable production cost per unit.
b. Variable cost per unit.
c. Full cost per unit.
d. Full absorption cost per unit.
e. Prime cost per unit.
f. Conversion cost per unit.
g. Contribution margin per unit.
h. Gross margin per unit.
i. Suppose the number of units decreases to 800 tests per month, which is within the relevant range. Which parts of (a) through (h) will change? For each amount that will change, give the new amount for a volume of 800tests.

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Sales price per unit (1 unit Fixed costs (per month): S 300 1 test plus feedback to client)....................- Selling and administration Production overhead (e.g., rent of testing facilities. 20,000 30,000 Variable costs (per test) 120 20 Labor for oversight and feedback Outsourced test analysis Materials used in testing. Production overhead Selling and administration (e.g., scheduling and billing) 10 15 1,000 tests Number of tests per month