During the first year of operations, $18,000$ units were manufactured and $13,500$ units were sold. On August $31,$ Olympic Inc. prepared the following income statement based on the variable costing concept:

Olympic Inc.

Variable Costing Income Statement

For Year Ended August $31$

Sales $$297,000$

Variable cost of goods sold:

Variable cost of goods manufactured $$288,000$

Ending inventory $(72,000)$

Total variable cost of goods sold $(216,000)$

Manufacturing margin $$81,000$

Variable selling and administrative expenses $(40,500)$

Contribution margin $$40,500$

Fixed costs:

Fixed manufacturing costs $$12,000$

Fixed selling and administrative expenses $10,800$

Total fixed costs $(22,800)$

Operating income $$17,700$

a$.$ Determine the unit cost of goods manufactured based on the variable costing concept.

$fill in the blank $1$

b$.$ Determine the unit cost of goods manufactured based on the absorption costing concept. Round your answer to two decimal places.

$fill in the blank $2$