Toshi Company incurred the following costs in manufacturing desk calculators.

Toshi Company incurred the following costs in manufacturing desk calculators.

Direct materials                                     $14

Indirect materials (variable)                     4

Direct labor                                           8

Indirect labor (variable)                           6

Other variable factory overhead               10

Fixed factory overhead                           28

Variable selling expenses                      20

Fixed selling expenses                          14

During the period, the company produced and sold 1,000 units. 

A. What is the inventory cost per unit using absorption costing? 

B. What is the inventory cost per unit using variable costing?