The accounting records for Eisner Manufacturing Company included the following cost information relating to its first year of\ 50\ points\ 8 01-17.01\ operations:\ Direct materials\ Direct labor\ Fixed manufacturing overhead\ Variable manufacturing overhead\ $ 54,000\ $ 86,000\ $ 97,000\ $ 26,000\ Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $194,000. The cost per unit under variable and absorption costing would be, respectively:The accounting records for Eisner Manufacturing Company included the following cost information relating to its first year of\ 50\ points\ 8 01-17.01\ operations:\ Direct materials\ Direct labor\ Fixed manufacturing overhead\ Variable manufacturing overhead\ $ 54,000\ $ 86,000\ $ 97,000\ $ 26,000\ Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $194,000. The cost per unit under variable and absorption costing would be, respectively: