2. On December 31 , the end of the first year of operations, Wonderful Company manufactured 25,600 units and sold 24,000 units. The following income statement was prepared, based on the variable costing concept: Wonderful Company Variable Costing Income Statement For the Year Ended December 31. 2022 Determine the unit cost of goods manufactured, based on (A) the variable costing concept and (B) the absorption costing concept