Consider the following data:

Variable selling and administrative costs per unit . $ 7.00

Total fixed selling and administrative costs .... $810,000

Total fixed manufacturing costs ....... $500,000

Variable manufacturing costs per unit ..... $ 12.00

Units produced and sold ........... 100,000

Compute the following per unit of product:

(a) Total variable costs,

(b) Full manufacturing cost,

(c) Full cost.