Carla Vista Company incurred the following costs during the year: direct materials $$25$ per unit; direct labor $$20$ per unit; variable manufacturing overhead $$21$ per unit; variable selling and administrative costs $$15$ per unit; fixed manufacturing overhead $$151,040$ and fixed selling and administrative costs $$11,800.$ Carla Vista produced $9,440$ units and sold $7,080$ units.

Determine the manufacturing cost per unit under $($a$)$ absorption costing and $($b$)$ variable costing. $($Round answers to $0$ declmal places, es $52.)$

Manufacturing cost per unit

$($a$)$ Absorption Costing

$

$($b$)$ Variable Costing