The precedent had been set: Bonita inc. had shown increasing operating income amounts over the past three years. Company managers are hoping this trend contimues, but they are worried about the company's inabifity to meet the budgeted production level. The company uses standard costing within its variable costing system, and company policy is to write off any variances directly to COGS. Budgeted costs for making and seling 550 units of its glass punch bowl are as follows. Actualcosts came in as budgeted, although Bonita only produced 505 units this period. it sold 545 units at a selling price of 565 per unit, leaving 55 units in ending FG inventory. The company's standard product costs per unit were the same last year as they are this year. What is the cost per unit that Bonita capitalized last year and this year under variable costing? Inventory cost per unit