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Vaughn Company incurred the following costs during the year: direct materials $21.10 per unit; direct labor $14.10 per unit; variable manufacturing overhead $16.70 peranit: variable selling and administrative costs $9.30 per unit; fxed manufacturing overhead $126,000; and fixed selling and administrative costs $14,000. Vaughn produced 10,500 units and sold 6000 units. Determine the manufacturing cost per unit under ( 2 ) absorption costing and (b) variable costing (Round onswers to 2 decimal places, es. 52.75 \)