Variable and Absorption Costing

During its first year, Concord, Inc., showed an $$26$ per$-$unit profit under absorption costing but would have reported a total profit $$28,000$ less under variable costing. If production exceeded sales by $700$ units and an average contribution margin of $60\%$was maintained, what is the apparent:

a$.$ Fixed cost per unit?

$Answer $1$ per unit

b$.$ Sales price per unit?

$Answer $2$ per unit

c$.$ Variable cost per unit?

$Answer $3$ per unit

d$.$ Unit sales volume if total profit under absorption costing was $$312,000?$

Answer $4$ units