The accounting records for Eisner Manufacturing Company included the following cost information relating to its first year of operations: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead $52,000 $73,000 $98,000 $11,000 Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $200,000. The cost per unit under variable and absorption costing would be, respectively: