Burns Company incurred the following costs during the year: direct materials $21.00 per unit; direct labor $13.00 per unit; variable manufacturing overhead $16.00 per unit; variable selling and administrative costs $8.00 per unit; fixed manufacturing overhead $122,100; and fixed selling and administrative costs $11,000. Burns produced 10,175 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 Costing		$