Variable and Absorption Costing

During its first year, Concord, Inc., showed $an$ $$33$ per$-$unit profit under $absorption$ costing but would have reported a total profit $$23,100$ less under variable costing. $If$ production exceeded sales $by700$ units and $an$ average contribution margin $of60\%$ was maintained, what $is$ the apparent:

$a.$ Fixed cost per unit?

$Answer $1$

$33$

per unit

$b.$ Sales price per unit?

$Answer $2$

$110$

per unit

$c.$ Variable cost per unit?

$Answer $3$

$44$

per unit

$d.$ Unit sales volume $if$ total profit under $absorption$ costing was $$165,000?$

Answer $4$

$500$

units