Quick Connect manufactures high-tech cell phones. Quick Connect has a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month:

Output units 1600 phones

Machine-hours 0.40 hours/phone

Direct manufacturing labor-hours 0.625 hours/phone

Direct materials per unit $20

Direct manufacturing labor per hour $6.40

Variable manufacturing overhead costs $14,000

Fixed manufacturing overhead costs $48,000

Calculate the following components to determine price to charge:

a. Direct Materials Cost per Unit:

b. Direct Labor Cost per Unit:

c. Variable Manufacturing Cost per Unit:

d. Fixed Manufacturing Cost per Unit:

e. Total Cost per Unit:

f. Selling Price per Unit: