Oriole Company incurred the following costs during the year: direct materials $$20$ per unit; direct labor $$15$ per unit; variable

manufacturing overhead $$16$ per unit; variable selling and administrative costs $$10$ per unit; fixed manufacturing overhead $$112,640$;

and fixed selling and administrative costs $$8,800.$ Oriole produced $7,040$ units and sold $5,280$ units.

Determine the manufacturing cost per unit under $($a$)$ absorption costing and $($b$)$ variable costing. $($Round answers to $2$ decimal places, e$.$g$.$

$52\mathrm{.}75.)$