*will someone please explain/show the steps in this process for me? Thank you so much!

Amy company produces and sells a toy for $205 per unit. In the first year of operations, 100,000 units were produced and 75,000 were sold. other information for the year includes:

direct materials $31 per unit

direct manufacturing labor $3 per unit

variable manufacturing overhead costs $4 per unit

sales selling expenses $4 per unit

total fixed manufacturing costs $1,250,000

total fixed administrative expenses $950,000

a. compute the contribution margin per unit

Answer $163

b. then compute the inventoriable cost per unit under absorption costing

Answer $50.50

c. and finally, compute the inventoriable cost per unit under variable costing

Answer $38.00