The computation of the following costs by Columbia Products is as follows:
a. Variable manufacturing cost per unit is $64.
b. Full cost per unit is $96, including manufacturing and marketing and administrative costs.
c. The variable cost per unit is $68.
<h3>Data and Calculations:</h3>
Production and sales units in March = 1,400 units
Sales price (per unit) = $129
<h3>Manufacturing costs:
</h3>
Fixed overhead (for the month) = $16,800
Direct labor (per unit) = $7
Direct materials (per unit) 31
Variable overhead (per unit) 26
Variable manufacturing cost $64
The Fixed cost per unit = $12 ($16,800/1,400)
The total manufacturing cost per unit = $76 ($64 + $12)
<h3>Marketing and administrative costs:
</h3>
Fixed costs (for the month) = $22,400
Variable costs (per unit) = $4
Fixed costs per unit = $16 ($22,400/1,400)
The total marketing and administrative costs per unit = $20 ($4 + $16)
Full cost per unit = $96 ($76 + $20)
Variable cost per unit = $68 ($64 + $4)
Learn more about variable, fixed, and full costs here: brainly.com/question/15684424
