Trio Company reports the following information for the current year, which is its first year of operations.

Direct materials $13 per unit
Direct labor $19 per unit
Overhead costs for the year Variable overhead $4 per unit
Fixed overhead $200,000 per year
Units produced this year 25,000 units
Units sold this year 19,000 units
Ending finished goods inventory in units 6,000 units

Required:
Compute the cost per unit of finished goods using 1) absorption costing and 2) variable costing.