Burns Company incurred the following costs during the year: direct materials $23.80 per unit; direct labor $16.20 per unit; variable manufacturing overhead $18.80 per unit; variable selling and administrative costs $11.70 per unit; fixed manufacturing overhead $122,000; and fixed selling and administrative costs $12,000. Burns produced 7,625 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, e.g. 52.75.) Manufacturing cost (a) Absorption Costing (b) Variable Costings