1. Per unit production costs for product A include $6.50 /unit in materials, $14.00 /unit in direct labor, $4.50 /unit variable overhead, $5,000 fixed overhead, $15,000 in selling and administrative expenses, and $5,000 in other general operating expenses. (12 pts.) (a). What is the total variable cost per unit? (b). What are the total fixed costs? (c). What therefore is the cost formula ( Y=a+bX) ? (d). If the product sold for $100 each, what is the contribution margin per unit? (f.) Calculate the net income if 10,000 units were sold. (g.) Calculate the break-even point in units