Failed FMA (49)

Hi sir. I was so close to passing. Scored 49.

There was one question in my exam that seemed easy but absolutely baffled me. I don’t really remember the numbers but it was something like this.

12000 units for 90 dollars p. U
Prime cost 40 p u
Variable cost 4 p. U
Fixed cost 320,000
Non production cost 190
Absorption Costing. What is the profit p.u. May I know how to solve it pls sir?

Also, my section B had a forecasting question. I regret skipping studying the chapter. I thought it wasn’t important.