Burns Company incurred the following costs during the year direct materials $24.20 per unit; direct labor $16.50 per unit: variable manufacturing overhead $17.20 per unit; variable selling and administrative costs $10.30 per unit: fixed manufacturing overhead $124,000; and fixed selling and administrative costs $11,000. Burns produced 7.750 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, eg. 5275) Manufacturing cost (a) Absorption Costing (b) Variable Costing