Mini-Exercise 13-6 (Algo) Variable versus absorption costing LO 8 The following cost behavior patterns describe anticipated manufacturing costs for 2019: raw material, $8.60/unit; direct labor, $11.60/unit; and manufacturing overhead, $441,600 + $9.60/unit. Required: If anticipated production for 2019 is 46,000 units, calculate the unit cost using variable costing and absorption costing. (Round your answers to 2 decimal places.) Unit cost Variable costing Absorption costing