Kate's Kale Chips produces a healthy snack made primarily of kale. Each bag of the product sells for $$5.$ The company computes the

manufacturing overhead rate on a quarterly basis based upon the planned number of units to be produced that quarter. The following

data are from the projections of Kate's Kale Chips for the upcoming quarter:

Required:

Compute the projected product cost per bag produced under full costing.

Compute the projected product cost per bag under variable costing.

$($Round your answers to $2$ decimal places.$)$