5) Please be very clear with your answer. please put a box around each section,Thank you!

If variable manufacturing costs are $8 per unit and total fixed manufacturing costs are $524,800, what is the manufacturing cost per unit if: a. 6,400 units are manufactured and the company uses the variable costing concept? b. 8,200 units are manufactured and the company uses the variable costing concept? C. 6,400 units are manufactured and the company uses the absorption costing concept? d. 8,200 units are manufactured and the company uses the absorption costing concept