Bramble Company incurred the following costs during the year: direct materials $24.70 per unit; direct labor $13.20 per unit; variable manufacturing overhead $17.00 per unit; variable selling and administrative costs $12.00 per unit; fixed manufacturing overhead $126,000; and fixed selling and administrative costs $11,000. Bramble produced 10.500 units and sold 6000 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to 2 decimal places, eg. 52.75.)