The following statement shows budgeted and actual costs for the month of October for Department X. Month ended 31 October Sales Original budget Actual result $ $ 600,000 550,000 Direct materials Direct labour 150,000 130,000 200,000 189,000 Production overhead Variable with direct labour 50,000 46,000 Fixed 25,000 29,000 Total costs Profit 425,000 394,000 175,000 156,000 Direct labour hours 50,000 47,500 Sales and production units 5,000 $4,500 Note: There is no opening and closing inventory. (a) Calculate the standard cost per unit under absorption costing. (b) Calculate standard cost per unit under marginal costing