Gore Manufacturing incurred the following costs during the year: direct materials $24 per unit; direct labor $15 per unit; variable manufacturing overhead $18 per unit; variable selling and administrative costs $8 per unit; fixed manufacturing overhead $122,000; and fixed selling and administrative costs $15,000. Gore produced 12,200 units and sold 10,000 units.
Determine the manufacturing cost per unit under (a) absorption costing and (b) variable costing.