Try It 9-1 (similar to) Achilles Auto makes and sells batteries. In 2020, it made 80,000 batteries and sold 48,000 of them, at an average selling price of $90 per unit. The following additional information relates to Achilles Auto for 2020 : What is Achilles Auto's inventoriable cost per unit using (a) variable costing, and (b) absorption costing? (Round intermediary and final calculations to the nearest cent. \$X.XX.)