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, eg. 52.) During 2022 , Culver Manufacturing produced 69,600 units and sold 63,800 for $10 per unit. Variable manufacturing costs were $4 per unit. Annual fixed manufacturing overhead was $139,200 ( $2 per unit). Variable selling and administrative costs were $1 per unit sold and fixed selling and administrative costs totaled $34,800. Prepare an absorption costing income statement. Sunland Products desires to set a target price for its newest product. Information for a budgeted volume of 8,000 units is shown below. Sunland Products uses cost-plus pricing and management wants a 25\% ROI on the new product. Assets of $1,400,000 are committec to production of the new product. (a) Compute the markup percentage under variable costing that will allow Sunland Products its desired ROI. (Round answer to 2 decimal places, eg. 10.50\%.) Markup Percentage %