The following cost behavior patterns describe anticipated manufacturing costs for 2019: raw material, $7.20/unit; direct labor, $10.20/unit, and manufacturing overhead, $262,400 + $8.20/unit Required: If anticipated production for 2019 is 32,000 units, calculate the unit cost using variable costing and absorption costing. (Round your answers to 2 decimal places.) Variable costing Absorption costing Unit cost