Cast of Goods Manufactured, using Variable conting and Absorption Casting on March 31, the end of the first year of operations, Barnard Inc., manufactured 1,900 units and sold 1,600 units. The foliowing income statement was prepard, based on the variable costing concept: Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 2011 Sales $512,000 Variable cost of goods sold Variable cost of goods manufactured $292,600 Inventory, March 31 (46,200) Total variable cost of goods sold (246,400) Manufacturing margin $269,600 Total variable selling and administrative expenses (60,000) Contribution margin $204,800 Fixed costs Fixed manufacturing contes $133,000 Fixed selling and administrative expenses 41.600 Total hived costs (174,600) Operating income $30,200 Determine the unit cost of goods manufactured, based on the variable conting concept and (c) the absorption costing concept Variable costing Absorption costing