The accounting records for Eisner Manufacturing Company included the following cost information relating to its first year of operations: Direct materials $ 68,000 Direct labor $ 83,000 Fixed manufacturing overhead $ 109,000 Variable manufacturing overhead $ 21,000 Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $199,000. The cost per unit under variable and absorption costing would be, respectively: Multiple Choice $6.20 and $13.10. $17.20 and $28.10. $15.20 and $12.10. $20.20 and $32.10.