Burns Company incurred the following costs during the year: direct materials $22.70per unit; direct labor $14.00per unit; variable manufacturing overhead $17.30per unit; variable selling and administrative costs $11.40per unit; fixed manufacturing overhead $128,000; and fixed selling and administrative costs $13,000. Burns produced6,400units and sold6000units.

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 $ ____________________