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

$$21\mathrm{.}00$

$$10\mathrm{.}00$

$$8\mathrm{.}00$

$$300,000$

In Year $1,42,000$ units were produced and in Year $2,38,000$ 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,,$]]$