Romano Corporation has computed the following unit costs for the year just ended:

Direct material used $$23$

Direct labor $18$

Variable manufacturing overhead $24$

Fixed manufacturing overhead $28$

Variable selling and administrative cost

Fixed selling and administrative cost $33$

$7$

a$.$ Under absorption costing, each unit of the company's inventory would be carried at:

b$.$ Under variable costing, each unit of the company's inventory would be carried at: