2 No m e ut of 50 Ft Variable and Absorption Costing During its first year, Walnut, Inc. showed an $14 per unit profit under absorption costing but would have reported a total profit $ 16,000 less under variable costing of production exceeded sales by 1.000 units and an average contribution margin of 62.5% was maintained, what is the apparent a. Fixed cost per unit? $ 16 per unit b Sales price per unit? $ 0 per unit Variable cost per unit? sa per unit d. Unt sales volume if total profit under absorption costing was $168.0002 12.000 units