How would I find manufacturing cost per unit under absorption and variable costing?

Burns Company incurred the following costs during the year: direct materials $22.60 per unit; direct labor $14.00 per unit; variable manufacturing overhead $19.80 per unit; variable selling and administrative costs $11.80 per unit; xed manufacturing overhead $128,000; and xed selling and administrative costs $11,000. Burns produced 6,400 units and sold 6000 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to 2 decimal places, as. 52.75.) Manufacturing cost (a) Absorption Costing $ (b) Variable Costing $