Columbia products produced and sold 1,200 units of the company’s only product in march. you have collected the following information from the accounting records:

sales price (per unit) $125
manufacturing costs:
fixed overhead (for the month) 18,200
direct labor (per unit) 10
direct materials (per unit) 34
variable overhead (per unit) 26
marketing and administrative costs:
fixed costs (for the month) 19,500
variable costs (per unit) 5

compute the following:
(1) variable manufacturing cost per unit.
(2) full cost per unit.