Data concerning Dakota Enterprises' operations last year appear below:

Units in the Beginning Inventory	-0-	Units
Units Produced	4,000	Units
Units Sold	3,900	Units

Selling Price Per Unit	$140
Variable Costs Per Unit:
Direct Material	$41
Direct Labor	43
Manufacturing Overhead	6
Sellling and Administrative Costs	4
Fixed Costs in Total:
Manufacturing Overhead	$84,000
Selling and Administrative Costs	39,000

Match each of the following items with the proper amount.

Unit Product Cost , Using Absorption Costing

Unit Gross Margin

Total Gross Margin

Unit Product Cost , Using Variable Costing

Unit Contribution Margin

Total Contribution Margin

Total Selling and Administrative

Total Fixed Costs

Net Income, Using Absorption Costing

Net Income, Using Variable Costing

A.	$123,000
B.	$90.00
C.	$113,100
D.	$46.00
E.	$29.00
F.	$54,600
G.	$58,500
H.	$56,400
I.	$179,400
J.	$111.00