$4$

Elmo Security Consultants $($ESC$)$ offer a standardized review of data security for small business owners. The following data apply to the provision of these reviews:

$12\mathrm{.}5$

points

Skipped

eBook

Print

References

$\backslash$table$[[$Sales price per unit $(1$ unit $=1$ review with recommendations$),$$ $500],[$Selling and administration,$50,000],[$Production overhead $($e$.$g$.,$ rent of facilities$),70,000],[$Variable costs $($per review$)$:$,],[$Labor for oversight and feedback,$250],[$Outsourced security analysis,$40],[$Materials used in reviews,$10],[$Review overhead,$20],[$Selling and administration $($e$.$g$.,$ scheduling and billing$),30],[$Number of reviews per month,$2,500$ reviews$]]$

Required:

Calculate the amount for each of the following $($one unit $=$ one review$)$ if the number of reviews is $2,500$ per month. Also calculate if the number of reviews decreases to $2,000$ per month.

$\backslash$table$[[,2,500$ Reviews,$2,000$ Reviews$],[$a$.$ Variable review $($production$)$ cost per unit,,$],[$b$.$ Variable total 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,,$]]$