As an experienced member of the accounting team at William Supplies, Drew was comfortable with his company's typical year-end practice of presenting income under the absorption costing method, which incorporated standard costing. He was therefore surprised when his supervisor asked him to prepare two side-by-side income statements at the end of this year using (1) the traditional absorption costing method and (2) variable costing. Drew began by gathering the following information. Drew noted there was no beginning FG inventory. and there were no price or efficiency variances this year. William's practice is to write off any fixed MOH volume variances directly to COGS in the period incurred. Drew noted there was no beginning FG Inventory, and there were no price or efficiency variances this year. William's practice is to write off any fixed-MOH volume variances directly to COGS in the period incurred. (a) Determine the per-unit coff that would be capitalized under each costing system. (Round answers to 2 decimal ploces, eg. 15.25.) Budgeted fixed MOH cost per unit $ Absorption cost per unit