Sunland Company incurred the following costs during the year: direct materials $$24$ per unit;

direct labor $$19$ per unit; variable manufacturing overhead $$20$ per unit; variable selling and

administrative costs $$14$ per unit; fixed manufacturing overhead $$148,480$; and fixed selling and

administrative costs $$11,600.$ Sunland produced $9,280$ units and sold $6,960$ units.

Determine the manufacturing cost per unit under $($a$)$ absorption costing and $($b$)$ variable costing.

$($Round answers to $0$ decimal places, e$.$g$.52.)$

Manufacturing cost per unit

$($a$)$ Absorption Costing $

$($b$)$ Variable Costing $