Burns Company incurred the following costs during the year: direct materials $24.50 per unit; direct labor $15.60 per unit; variable manufacturing overhead $18.10 per unit; variable selling and administrative costs $8.90 per unit; fixed manufacturing overhead $132,000; and fixed selling and administrative costs $11,000. Burns produced 6,600 units and sold 6,000 units.

Determine the manufacturing cost per unit under 

(a) absorbing costing and (b) variable costing. (Round answers to 2 decimal places, for example, 52.75.) Manufacturing cost (a) Absorption cost $ (b) Variable cost $