Anthony is struggling with whether to use the practical capacity level or the normal capacity level for the company's budgeted quantity

of units. His company has always used the practical capacity level, but he believes the normal level would more accurately reflect a

realistic sales volume and production level of the company's travel bags. Anthony notes the following budgeted information: variable

manufacturing costs, $$19$ per unit; fixed$-$MOH costs, $$38,800$; practical capacity, $9,700$ units; and normal capacity, $7,760$ units.

If actual production and sales both end at $8,245$ units, what would total product cost be per unit for each capacity level? $($Round answers

to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

If selling prices are $160\%$ of product cost, what selling prices would be set for each capacity level? $($Round answers to $2$ decimal places,

e$.$g$.15\mathrm{.}25.)$