Auto makes and sells batteries. In 2017, it made 100,000 batteries and sold 75,000 of them, at an average selling price of $60 per unit. The following additional information relates to Auto for 2017:

Direct materials $20.00 per unit Direct manufacturing labor $4.00 per unit Variable manufacturing costs $1.00 per unit Sales commissions $6.00 per part Fixed manufacturing costs $750,000 per year Administrative expenses, all fixed $270,000 per year

What is Auto's inventoriable cost per unit using (a) variable costing, and (b) absorption costing?