Blossom Company incurred the following costs during the year: direct materials $18 per unit; direct labor $13 per unit: variable manufacturing overhead $14 per unit: variable selling and administrative costs $8 per unit: fixed manufacturing overhead $158,720; and fixed selling and administrative costs $12,400. Blossom produced 9,920 units and sold 7,440 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to decimal places, es 52.) Manufacturing cost per unit (a) Absorption Costing $ (b) Variable Costing $