Franz's supervisor asked him to prepare Windsor Corporation's year-end results for its gaming chairs under variable costing instead of under the absorption costing method it had used for years (the company uses standard costing in both systems). Apparently, Windsor is considering a change in methods for decision-making purposes. Franz's supervisor gave him the following information for Windsor's most recently completed year. Actual costs were the same as budgeted costs for the gaming chairs this year. (a) Determine the cont per unit that would be capitalized as imentory under variable costing for this year. per unit