The following cost behavior patterns describe anticipated manufacturing costs for 2022: raw material, $7.20/unit; direct labor, $10.20/unit; and manufacturing overhead, $262,400 + $8.20/unit.

Required:

If anticipated production for 2022 is 32,000 units, calculate the unit cost using variable costing and absorption costing.

Note: Round your answers to 2 decimal places.

1. Unit cost of Variable Costing =

2. Unit cost of Absorption Cost =