Masley Corporation has provided the following data for its two most recent years of operation:

Variable manufacturing cost per unit produced:

Direct materials

Direct labor

$01$:$49$:$14$

Variable manufacturing overhead

Fixed manufacturing overhead per yearIn Year $1,40,000$ units were produced and in Year $2,36,000$ units were produced.Required:a$.$ Assume the company uses absorption costing. Compute the unit product cost in each year.b$.$ Assume the company uses variable costing. Compute the unit product cost in each year.

Note: Round intermediate calculations and final answers to two decimal places.

$\backslash$table$[[,$Year $1,$Year $2],[$Unit product cost with absorption costing,,$],[$Unit product cost with variable costing,,$]]$