Consider the following data:

Data table

Variable selling and administrative costs per unit	$7.00
Total fixed selling and administrative costs	$810,000
Total fixed manufacturing costs	$500,000
Variable manufacturing costs per unit	$12.00
Units produced and sold	100,000

Requirement

1.	Compute the following per unit of product: (a) total variable costs, (b) full manufacturing cost, (c) full cost. (Round to the nearest cent.)

Question content area bottom

Part 1

(a) Total variable costs = $19 per unit.

Part 2

(b) Full manufacturing cost = $17 per unit.

Part 3

(c) What is Full cost per unit = __________