Sheffield Company's production managers are the best in the business! They secure contracts with a number of suppliers to make sure they can obtain the necessary raw materials for producing futons, even if a last-minute production run is needed. They also work with the human resources department to make sure there are enough laborers available for all upcoming production, even if changes to the schedule are needed. In terms of company performance, upper management noted that the first year in business (Year 1) was quite successful, with futons selling for \$146 per unit and generating a profit according to the absorption costing system. They also recalled the good work of their production managers, particularly at the end of Years 2 and 3 , when they ramped up production to keep a critical stock of completed units available in the warehouse. There is limited space for this inventory, however, and managers are aware that no more than 300 futons can be stored at any one time. The following information shows standard costs for all three years, as well as production and sales volume data. The selling price stayed constant for all three years. There were no price or efficiency variances in any year. Any fixed-MOH volume variance is written off directly to COGS in the year incurred. Determine the cost per unit that would be capitalized each year under both variable and absorption costing