Burns Manufacturing incurred the following costs during the year: direct materials, $20 per unit; direct labour, $14 per unit; variable manufacturing overhead, $15 per unit; variable selling and administrative costs, $8 per unit; fixed manufacturing overhead, $128,000; and fixed selling and administrative costs, $10,000. Burns produced 8,000 units and sold 6,000 units. Determine the manufacturing cost per unit under
(a) Absorption costing,
(b) Variable costing,
(c) Throughput costing.