Answer:
a. $26
b. $23
c. $34
d. $29
e. $21
f.  $11
g. $14
h. $11
Explanation:
a. Variable cost per unit.
Variable cost per unit = Variable Manufacturing Costs + Variable Non - Manufacturing Costs
                                     = $12 + $9 + $2 + $3
                                     = $26
b. Variable production cost per unit.
Variable production cost per unit = Variable Manufacturing Cost
                                                        = $12 + $9 + $2 
                                                        = $23
c. Full cost per unit.
Full cost per unit = Manufacturing and Non - Manufacturing (Variable and Fixed)
                             = $12 + $9 + $2 + $3 + $47,500/23,750 units + $142,500/23,750 units
                             = $12 + $9 + $2 + $3 + $2 + $6
                             = $34
d. Full absorption cost per unit.
 Full absorption cost per unit = Variable Manufacturing Costs + Fixed Manufacturing Costs
                                                 = $12 + $9 + $2 + $6
                                                 = $29
e. Prime cost per unit.
Prime cost per unit = Direct Manufacturing Costs'
                                 = $12 + $ 9
                                 = $ 21
f. Conversion cost per unit.
Conversion cost per unit = Direct Labor Costs + Overheads Costs
                                          = $9 + $2
                                          = $11
g. Contribution margin per unit.
Contribution margin per unit = Sales - Variable Costs
                                                 = $ 40 - $26
                                                 = $ 14
h. Gross margin per unit.
Gross margin per unit = Sales - Full absorption cost per unit
                                      = $40 - $29
                                      = $11