Seel Manufacturing produces a single product, LED lighbulbs. They reported the following information from their operations last period:

Cost of Direct Materials used in production	$20,000
Cost of Direct Labor wages	$15,000
Variable Manufacturing Overhead	$10,000
Fixed Manufacturing Overhead	$50,000
Total units produced	10,000

Under variable costing, what was the per-unit cost of the units produced? Explain how you got this answer

Under absorption costing, what was the per-unit cost of the units produced? Explain how you got this answer.