Ebbinghaus Company produces basketballs. In 2013, 100,000 units are produced and 80,000 units sold. Variable costs per unit are $10 and fixed manufacturing costs are $200,000. The per unit cost for both absorption and variable costing are as follows:

Absorption

costing

costing

$8

$10

$10

$18

$12

$18

$12

$10