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

Variable manufacturing overhead

Fixed manufacturing overhead per year

$$170,000$

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.