Current Attempt in Progress Burns Company incurred the following costs during the year: direct materials $22.90 per unit; direct labor $14.10 per unit: variable manufacturing overhead $19.80 per unit: variable selling and administrative costs $9.10 per unit; fixed manufacturing overhead $128,000; and fixed selling and administrative costs $11,000. Burns produced 8,000 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, eg. 52.75.) Manufacturing cost (a) Absorption Costing $ (b) Variable Costing $