15. Cool Pool has these costs associated with production of 20,000 units of accessory products: direct materials, $70; direct labor, $110; variable manufacturing overhead, $45; total fixed manufacturing overhead, $800,000. What is the cost per unit under both the variable and absorption methods? Round to the nearest penny, two decimal places.

• Cost per unit under the variable costing method
• Cost per unit under the absorption costing method

16. Cool Pool has these costs associated with production of 29,256 units of accessory products: direct materials, $75; direct labor, $140; variable manufacturing overhead, $11; total fixed manufacturing overhead, $601,768. What is the cost per unit under the absorption method? Round to the nearest penny, two decimal places.

17. Cool Pool has these costs associated with production of 27,250 units of accessory products: direct materials, $67; direct labor, $104; variable manufacturing overhead, $34; total fixed manufacturing overhead, $753,557. What is the cost per unit under the variable method? Round to the nearest penny, two decimal places.