During the first year of operations, 18,000 units were manufactured and 13,500 units were sold. On August 31, Olympic Inc. prepared the following income statement based on the variable costing concept: Olympic Inc. Variable Costing Income Statement For Year Ended August 31 Sales $297,000 Variable cost of goods sold: Variable cost of goods manufactured $288,000 Ending inventory (72,000) Total variable cost of goods sold (216,000) Manufacturing margin $81,000 Variable selling and administrative expenses (40,500) Contribution margin $40,500 Fixed costs: Fixed manufacturing costs $12,000 Fixed selling and administrative expenses 10,800 Total fixed costs (22,800) Operating income $17,700 a. Determine the unit cost of goods manufactured based on the variable costing concept. $ b. Determine the unit cost of goods manufactured based on the absorption costing concept. Round your answer to two decimal places. $