The following information is available for Alcoy Partners for the year just ended:

Sales price	$ 114
Fixed costs (for the year)
Selling and administrative	424,800
Production	566,400
Variable cost (per unit)
Materials	25
Labor	19
Plant overhead	22
Selling and administrative	19
Number of units (for the year)	141,600	units

Required:

Select the answer for each of the following costs.

Variable cost per unit.

Variable production cost per unit.

Full cost per unit.

Full absorption cost per unit.

Prime cost per unit.

Conversion cost per unit.

Contribution margin per unit.

Gross margin per unit.