Brief Exercise 20-18 Bu ns Company in red the following costs during the year: direct aterials $24 per unit; direct labor $16 per unit; variable na and administrative costs $12,000, Burns produced 16,250 units and sold 6000 units. facturing overhead $19 per unit, wariable seling and administrative costs $8 per un t; fixed manufacturing overhead130,000; and fixed selling Dctermine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (a) Absorption Costing (b) Variable Costing