MAP One makes maple syrup in Canada. In 2019 it made 220,000 400gr bottle of syrups and sold 190,000 of them, at an average selling price of $25 per unit. The following additional information relates to Athabasca Auto for 2019: Direct Materials $10.00 per unit Direct manufacturing labour $2.00 per unit Variable manufacturing costs $4.00 per unit Sales commissions $3.00 per part Fixed manufacturing costs $750,000 per year Fixed administrative expenses $270,000 per year What is Athabasca Auto manufacturing cost per unit using: a. Variable costing system (7 marks) b. Absorption costing system (8 marks)