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; xed manufacturing overhead $135,680; and xed 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 too decimal places, as. 52.) Manufacturing cost per unit (a) Absorption Costing $ (b) Variable Costing $