Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 20Y1
Sales			$1,150,000
Variable cost of goods sold:
Variable cost of goods manufactured	$640,900
Inventory, March 31	(88,400)
Total variable cost of goods sold			(552,500)
Manufacturing margin			$597,500
Total variable selling and administrative expenses			(137,500)
Contribution margin			$460,000
Fixed costs:
Fixed manufacturing costs	$292,900
Fixed selling and administrative expenses	92,500
Total fixed costs			(385,400)
Operating income			$74,600

Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept.

Variable costing	$
Absorption costing	$