Burns Company incurred the following costs during the year: direct materials $24 per unit; direct labor $14 per unit; variable manufacturing overhead $19 per unit; variable selling and administrative costs $9 per unit; fixed manufacturing overhead $125,000; and fixed selling and administrative costs $14,000. Burns produced 15, 625 units and sold 6000 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. Manufacturing cost (a) Absorption Costing $ (b) Variable Costing $