The following information is available for each unit of the finished product produced and sold: Sales price $60 Variable manufacturing cost 20 Fixed manufacturing cost* 12 Variable marketing and administrative cost 6 Fixed marketing and administrative cost* 4 * The unit fixed manufacturing cost and fixed marketing and administrative costs are based on an estimated volume of 6,000 units produced and sold. Required: Determine full absorption cost, variable cost, full cost, gross margin, contribution margin, and operating profit per unit.