Mini-Exercise 13-6 (Static) Variable versus absorption costing LO 8 The following cost behavior patterns describe anticipated manufacturing costs for 2019: raw material, \$7/unit; direct labor, \$10/unit: and manufacturing overhead, $240.000+$8/unit. Required: If anticipated production for 2019 is 30,000 units, calculate the unit cost using variable costing and absorption costing. (Round your answers to 2 decimal places.)