Blostom Company incurred the following costs during the vear, direct materiak $17 per unit; direct labor $12 per unit; variable manufacturing overhead $13 per unit: variable selling and administrative costs $7 per unit, fored manufacturing overhead $130,560 : Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing, (Round answers fo 0 decimal places, esg 52.)