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.