Cullumber 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 $$135,680$; and fixed selling and administrative costs $$10,600.$ Cullumber produced $8,480$ units and sold $6,360$ units.

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

$($a$)$ Absorption Costing $$||$