need answered asap

Blossom Compary incurred the following costs during the year: direct materials $16 per unit; direct labor $11 per unit; variable manufacturing overhead $12 per unit; variable selling and administrative costs $6 per unit; faxed manufacturing overhead $102,400; and fixed selling and administrative costs $8,000. Blossom produced 6,400 units and sold 4,800 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing (Round answers to 0 decimal ploces eg. 52.)