Bridgeport Golf Ltd. produces and sells special golf balls for $26.00 for a pack of three. In May 2022, the company manufactured 36,900 packs (its normal volume) and sold 34,400 packs. The beginning inventory on May 1, 2022, was 6,150 packs. Production information for May 2022 is as follows: Direct manufacturing labour per pack Fixed selling and administrative costs 15.00 minutes $49,200 Fixed manufacturing overhead $162,360 Direct materials costs per pack $4.00 Direct labour rate per hour $28.00 Variable manufacturing overhead per pack $5.00 Variable selling expenses per pack $4.00 Calculate the total cost per pack under both absorption and variable costing. (Round per unit calculations and final answers to 2 decimal places, e.g. 15.25.) Absorption Costing Total cost per pack $ $ Variable Costing