Burns Company incurred the following costs during the year: direct materials $21.50 per unit; direct labor $16.40 per unit; variable manufacturing overhead $17.90 per unit: variable selling and administrative costs $8.70 per unit; fixed manufacturing overhead $128,000; and fixed selling and administrative costs $14,000. Burns produced 8,000 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.) Manufacturing cost (a) Absorption Costing $ (b) Variable Costing $ e Textbook and Media