Question

Yoder Furniture Works----the question is a the very end,I just provided supporting documents.

Yoder Furniture Works manufactures a high-quality, woodenrocker-recliner. A key differentiating feature of thisrocker-recliner is the ease with which a hand-operated lever raisesand lowers the footrest. Yoder left the prototype phase and begancommercial production on January 1, 2015. A retired accountant ofthe founder, Steve Yoder, maintained the accounting records on atemporary basis through January 31, 2015. Now, Yoder is searchingfor a replacement. Potential candidates are being askedto evaluate the information from the first month of commercialoperation as follows:

Cost information
Administrative expenses	$22,000
Advertising expenses	11,700
Cash account balance, January 1, 2015	0
Depreciation on production equipment and factory building	2,000
Depreciation on administrative offices	750
Insurance on production equipment and factory building	1,700
Administrative supplies expense	550
Property taxes on production equipment and factory building	425
Sales commissions	18,700
Utilities for production equipment and factory building	1,650
Wages paid to production workers	67,800
Direct materials inventory, January 1, 2015	0
Direct materials inventory, January 31, 2015	0
Direct materials purchases during January 2015	83,400
Work in process inventory, January 1, 2015	0
Work in process inventory, January 31, 2015	0
Finished goods inventory, January 1, 2015	0
Production and sales information
Units produced during January 2015	600
Units sold during January 2015	490
Sales price per unit	$500

Based on the above information, answer the followingquestions:

Classify costs as either product costs or period costs using theformat shown below. Enter the dollar amount for each cost in theappropriate column and total each classification.

Item	Product Costs			Period Costs
	Direct Materials	Direct Labor	Manufacturing Overhead
Admin Expenses				22,000
Advertising Exp				11,700
Depreciation Equipment and Building			2,000
Depreciation on Admin Offices				750.00
Insurance on production Equip and Fac.Building			1,700
Administrative Supplies Exp				550.00
Property taxes on production Equipment and FactoryBuild.			425.00
Sales commissions				18,700
Utilities for production equipment and factorybuilding			1,650.00
Wages paid to production workers		67,800
Direct materials purchases during January2015	83,400.00
Total	83,400	67,800	5,775	53,700

Classify costs as either variable costs or fixed costs. Assumethere are no mixed costs. Enter the dollar amount for each cost inthe appropriate column and total each classification. Use theformat shown below. Assume that Utilities for production equipmentand factory building are a fixed cost

Item	Variable Costs	Fixed Costs	Total Costs
Admin Expenses		22,000
Advertising Exp		11,700
Depreciation Equipment and Building		2,000
Depreciation on Admin Offices		750.00
Insurance on production Equip and Fac.Building		1,700
Administrative Supplies Exp		550
Property taxes on production Equipment and FactoryBuild.		425
Sales commissions	18,700
Utilities for production equipment and factorybuilding		1,650.00
Wages paid to production workers	67,800
Direct materials purchases during January2015	83,400.00
Total	169,900	40,775.00

The ones below, I am having trouble with.

Determine the per-unit variable cost of a chair.

Determine the per-unit contribution margin and the contributionmargin percentage.