Outdoor Grills has these costs associated with production of 90,000 units: direct materials, $110; direct labor, $150; variable manufacturing overhead, $75; total fixed manufacturing overhead, $2,700,000. What is the cost per unit under both the variable and absorption methods?

\begin{tabular}{|c|c|c|} \hline P2. & \multicolumn{2}{|c|}{\begin{tabular}{l} Outdoor Grills has these costs associated with production of 90,000 units: direct \\ materials, $110; direct labor, $150; variable manufacturing overhead, $75; total \\ fixed manufacturing overhead, $2,700,000. What is the cost per unit under both \\ the variable and absorption methods? \end{tabular}} \\ \hline \multicolumn{3}{|c|}{ Per-Unit Cost per Variable Costing } \\ \hline \multicolumn{3}{|c|}{ Direct Materials } \\ \hline \multicolumn{3}{|c|}{ Direct Labor } \\ \hline \multicolumn{3}{|c|}{ Variable Manufacturing Overhead } \\ \hline \multicolumn{3}{|c|}{ Total cost per unit: variable } \\ \hline \multicolumn{3}{|c|}{ Per-Unit Cost per Absorption Costing } \\ \hline \multicolumn{3}{|c|}{ Direct Materials } \\ \hline \multicolumn{3}{|c|}{ Direct Labor } \\ \hline \multicolumn{3}{|c|}{ Variable Manufacturing Overhead } \\ \hline \multicolumn{3}{|c|}{ Fixed Manufacturing Overhead } \\ \hline & Total cost per unit: absorption & \\ \hline \end{tabular}