Exercise 181 Henning Co. estimates that variable costs will be 70% of sales and fixed costs will total $2,160,000. The selling price of the product is $10, and 750,000 units will be sold. Using the mathematical equation,

Burns Company incurred the following costs during the year: direct materials $21.40 per unit; direct labor $13.20 per unit; variable manufacturing overhead $19.80 per unit; variable selling and administrative costs $9.40 per unit; fixed manufacturing overhead $130,000; and fixed selling and administrative costs $12,000. Burns produced 10,833 units and sold 6000 units. Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing.