Brief Exercise 6-18 Burns Company incurred the following costs during the year: direct materials $22.60 per unit; direct labor $14.00 per unit; variable manufacturing overhead $19.80 per unit; variable selling and administrative costs $11.80 per unit; fixed manufacturing overhead $128,000; and fixed selling and administrative costs $11,000. Burns produced 6,400 units and sold 6000 units. manufacturing overhead s1.a, g Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to 2 decimal places, e.g 52.75.) Manufacturing cost (a) Absorption Costing (b) Variable Costing