4) Sales per Unit $160 Direct materials per unit $19 Direct labor per unit $30 Variable manufacturing overhead per unit $33 Total Fixed manufacturing overhead costs $60,000 Variable Selling and Administrative costs per unit $5 Total Fixed selling and Administrative costs $33,000 Units produced 1,000 units Units sold 1,000 units What is gross profit? 5) Sales per Unit $150 Direct materials per unit $14 Direct labor per unit $23 Variable manufacturing overhead per unit $36 Total Fixed manufacturing overhead costs $50,000 Variable Selling and Administrative costs per unit $7 Total Fixed selling and Administrative costs $32,000 Units produced 1,000 units Units sold 1,000 units What is contribution margin