6) 2-31. Basic Concepts The following data apply to the provision of psychological testing services: 900 Sales price per unit (1 unit 1 test plus feedback to client). Fixed costs (per month): 90,000 135,000 Production overhead (e.g., rent of testing facilities.. Variable costs (per test): 360 60 15 30 45 1,500 tests Labor for oversight and feedbac Outsourced test analysis Materials used in testing... Selling and administration (e.g., scheduling and billing)... Required Give the amount for each of the following (one unit = one test): a. Variable production cost per unit. b. Variable cost per unit. c Full cost per unit. d. Full absorption cost per unit. e. Prime cost per unit. s Conversion cost per unit. g Contribution margin per unit. h. Gross margin per unit. i. Suppose the number of units decreases to 1,250 tests per month, which is within the rel evant range. Which parts of (a) through (h) will change? For each amount that wil change, give the new amount for a volume of 1,250 tests