Please provide correct answer for part a, b and c .

Please solve below question correctly tutors provided with wrong answer .

Part A -

Part b - Determine the manufacturing costing per unit under variable costing

Part c

Determine the manufacturing costing per unit under throughput costing

Bumns Manufacturing incurred the following costs during the year direct materials, $21 per unit direct labour, $12 per unit: variable manufacturing overhead, $13 per unit, variable selling and administrative costs $5 per unit; foxed manufacturing overhead, $89,100; and food selling and administrative costs, $11,800. Burns produced 8,100 units and sold 6,100 units. (a) Determine the manufacturing cost per unit under absorption costing. Manufacturing cost per unit