Wildhorse Company incurred the following costs during the year: direct materials $16 per unit; direct labor $11 per unit; variable manufacturing overhead $12 per unit; variable selling and administrative costs $6 per unit; fixed manufacturing overhead $128,000; and fixed selling and administrative costs $10,000. Wildhorse produced 8,000 units and sold 6,000 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to 0 decimal places, e.g. 52.) Wildhorse Company incurred the following costs during the year: direct materials $16 per unit; direct labor $11 per unit; variable manufacturing overhead $12 per unit; variable selling and administrative costs $6 per unit; fixed manufacturing overhead $128,000; and fixed selling and administrative costs $10,000. Wildhorse produced 8,000 units and sold 6,000 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing. (Round answers to 0 decimal places, e.g. 52.)