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The following cost behavior patterns describe anticipated manufacturing costs for 2013: raw material, $8.80/unit; direct labor, $11.80/unit; and manufacturing overhead, $470, 400 + $9.80/unit. If

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The following cost behavior patterns describe anticipated manufacturing costs for 2013: raw material, $8.80/unit; direct labor, $11.80/unit; and manufacturing overhead, $470, 400 + $9.80/unit. If anticipated production for 2013 is 48,000 units, calculate the unit cost using variable costing and absorption costing. (Round your answers to 2 decimal places.)

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