Zeitgeist Company manufactures silicon sleeves for MP 3 players. In August of last year, Zeitgeist began producing the colorful sleeves. During the month of August, 16,000 were produced, and 14,750 were sold at $6.95 each. The following costs were incurred: A selling commission of 8% of sales price was paid. Administrative expenses, all fixed, amounted to $37,890. 1. Calculate the unit cost and the cost of ending inventory under absorption costing. (Round unit cost to the nearest cen and cost of ending inventory to the nearest dollar.) Under the absorption costing method, the unit cost is . The cost of ending inventory is