Gore Manufacturing incurred the following costs during the year: direct materials $20 per unit; direct labor $12 per unit; variable manufacturing overhead $15 per unit; variable selling and administrative costs $8 per unit; fixed manufacturing overhead $120,000; and fixed selling and administrative costs $10,000. Gore produced 12,000 units and sold 10,000 units. Determine the manufacturing cost per unit under

(a) Absorption costing and

(b) Variable costing.