Variable and Absorption Costing During its first year, Walnut, Inc., showed an $45 per-unit profit under absorption costing but would have reported a total profit $40,000 less under variable costing. If production exceeded sales by 500 units and an average contribution margin of 62.5% was maintained, what is the apparent: a. Fixed cost per unit? $Answer 80 per unit b. Sales price per unit? $Answer per unit c. Variable cost per unit? $Answer 0 per unit d. Unit sales volume if total profit under absorption costing was $198,000? Answer units