Mini-Exercise 13-6 (Algo) Variable versus absorption costing LO 13-8

The following cost behavior patterns describe anticipated manufacturing costs for 2022: raw material, $7.50/unit; direct labor, $10.50/unit; and manufacturing overhead, $297,500 + $8.50/unit.

Required:

If anticipated production for 2022 is 35,000 units, calculate the unit cost using variable costing and absorption costing.

Note: Round your answers to 2 decimal places.