View Policies Current Attempt in Progress Cullumber Company incurred the following costs during the year: direct materials $ 20 per unit; direct labor $ 15 per unit; variable manufacturing overhead $ 16 per unit: variable selling and administrative costs $ 10 per unit; fixed manufacturing overhead $ 163,840; and fixed selling and administrative costs $ 12,800. Cullumber produced 10,240 units and sold 7,680 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to O decimal places, e.g. 52.) Manufacturing cost per unit (a) Absorption Costing $ (b) Variable Costing $ e Textbook and Media