Dancing Diva produced 115,000 units this year and sold 110,000 units. The following costs were incurred:

• Direct materials $517,500
• Direct labor $1,840,000
• Variable overhead $805,000
• Fixed overhead $400,000
• Sales Commissions $550,000
• Fixed Selling Expenses $80,000
• Fixed Administrative Expenses $300,000

Each unit sells for $40 each. Calculate the production cost per unit under the VARIABLE costing method and Absorption costing method.