Intercontinental, Inc., provides you with the following data for its single product:

Sales price per unit	$	51.00
Fixed costs (per month):
Selling, general, and administrative (SG&A)		900,000
Manufacturing overhead		1,800,000
Variable costs (per unit):
Direct labor		6.00
Direct materials		11.00
Manufacturing overhead		9.00
SG&A		5.00
Number of units produced per month		300,000	units

Required:

Compute the amounts for each of the following assuming that both production levels are within the relevant range. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

300,000 units & 400,000 units

A. Full cost per unit