Wilson Crane is a leading producer of vinyl replacement windows. The company's growth strategy focuses on developing domestic markets in large metropolitan areas. The company operates a single manufacturing plant in Kansas City with an annual capacity of 500.000 windows. Current production is budgeted at 450.000 windows per year, a quantity that has been constant over the past three years. Based on the budget, the accounting department has calculated the following unit costs for the windows Direct materials $40.00 Direct labor 18.00 Manufacturing overhead 17.00 Selling and administrative 14.00 Total unit cost 589.00 The company's budget includes $5.400.000 in foued overhead and $3.950,000 in foed selling and administrative expenses. The windows sell for $150.00 each A 2X distributorscommission is included in the selling and administrative expenses Calculate variable overhead per unit and variable selling and administrative costs per unit. (Round answers to 2 decimal places. 15.25 Variable overhead per unit Variable selling and administrative costs per units