Cod Manufactured using wisting and Arts Couting Cin March 3, the end of the first year of operations, and in, manufactured 7,700 units and sold 2,100. The following income statement et repared and testing Barnard Inc. Variable Couting Income Statement For the Year Ended March 31, 2011 Sales $575,000 Variable cost of goods sold Variable cost of goods manufactured $324,000 Inventory, March 31 (40.000) Total variable cost of goods sold 1276.000) Manufacturing margin $299.000 Total variable sling and administrative expenses 69,0001 Contribution margin $230,000 Fixed Fixed manufacturing Co 5148,500 Fixed selling and administrative expenses 46,000 Totaled costs (194,500) Operating income $35.500 Determine the unit cost of goods manuactured, based on a) the variable costing concept and (b) the ti costing concept Variable costing Absorption couting