Burns Company incurred the following costs during the year: direct materials $24.40 per unit; direct labor $13.10 per unit; variable manufacturing overhead $16.00 per unit; variable selling and administrative costs $11.00 per unit; fixed manufacturing overhead $132,000; and fixed selling and administrative costs $12,000. Burns produced 6,600 units and sold 6000 units.
Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing.(Round answers to 2 decimal places, e.g. 52.75.)