urgent help. 47.5 was wrong

Achilles Auto makes and sells batteries. In 2020, it made 140,000 batteries and sold 98,000 of them, at an average selling price of $90 per unit. The following additional information relates to Achilles Auto for 2020 : (Click the icon to view the additional information.) 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.) Achilles Auto's inventoriable cost per unit using (a) variable costing is