Exercise $2-36($Static$)$ Basic Concepts $($LO $2-1,2,6)$

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:

Sales price per unit $(1$ unit $=1$ review with recommendations$)$

Fixed costs $($per month$)$:

Selling and administration

Production overhead $($e$.$g$.,$ rent of facilities$)$

Variable costs $($per review$)$:

Required:

$$500$

$50,000$

$70,000$

$250$

$40$

$10$

$20$

$30$

$2,500$ reviews

$\backslash$table$[[$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$),30],[$umber of reviews per month,$2,500$ reviews$]]$

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$[[,\backslash$table$[[2,500],[$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,,$]]$