Gore Manufacturing incurred the following costs during the year: direct materials $22 per unit; direct labor $14 per unit; variable manufacturing overhead $17 per unit; variable selling and administrative costs $9 per unit; fixed manufacturing overhead $130,000; and fixed selling and administrative costs $13,000. Gore produced 16,250 units and sold 10,000 units.
Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing.