Burns Company incurred the following costs during the year: direct materials $23.40 per unit; direct labor $15.40 per unit; variable manufacturing overhead $17.00 per unit; variable selling and administrative costs $8.60 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 LA