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, 20--
Sales				$297,000
Variable cost of goods sold:
Variable cost of goods manufactured		$288,000
Less ending inventory		72,000
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		22,800
Income from operations				$17,700

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

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