please find

variable costing product per unit

absorption costing product per unit

gross profit per unit

contribution margin per unit

operating income per unit

\begin{tabular}{|l|l|} \hline Direct materials cost per unit & $36.00 \\ \hline Direct labor cost per unit & $11.00 \\ \hline Variable manufacturing overhead cost per unit & $11.00 \\ \hline Fixed manufacturing overhead cost per unit & $10.00 \\ \hline Variable selling and administrative cost per unit & $4.00 \\ \hline Fixed selling and administrative cost per unit & $0.50 \\ \hline Sales price per unit & $160.00 \\ \hline \end{tabular}