Burns Company incurred the following costs during the year: direct materials $ 22.70 per unit; direct labor $ 16.20 per unit; variable manufacturing overhead $ 16.40 per unit; variable selling and administrative costs $ 9.30 per unit; fixed manufacturing overhead $ 130,000; and fixed selling and administrative costs $ 14,000. Burns produced 8,125 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		$