Oriole Company incurred the following costs during the year: direct materials $21 per unit; direct labor $16 per unit; variable manufacturing overhead $17 per unit; variable selling and administrative costs $11 per unit; fixed manufacturing overhead $140,800; and fixed selling and administrative costs $11,000. Oriole produced 8,800 units and sold 6,600 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to 0 decimal places, e.g. 52.)