Time Again, LLC produces and sells a mantel clock for $140 per unit. In 2022, 40,000 clocks were produced and 37,000 were sold. Other information for the year includes:

Direct materials $45 per unit

Direct manufacturing labor $9 per unit

Variable manufacturing costs $4.50 per unit

Sales commissions $12.50 per part

Fixed manufacturing costs $64.50 per unit

Administrative expenses, all fixed $39.00 per unit

Compute the inventoriable cost per unit using:

a. variable costing

b. absorption costing