Crane Company incurred the following costs during the year: direct materials, $19 per unit; direct labor $14 per unit; variable manufacturing overhead $15 per unit; variable, selling, and administrative costs $9 per unit;....

Crane Company incurred the following costs during the year; direct materials $19 per unit; direct labor $14 per unit; variable manufacturing overhead $15 per unit: variable selling and administrative costs $9 per unit; fixed manufacturing overhead $161,280; and fixed selling and administrative costs $12,600. Crane produced 10,080 units and sold 7,560 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing (Round answers to 0 decimal places, eg. 52.)