Cost of Coods Manufactured, using Variable Costing and Absorption Costing On October 31, the end of the first year of operobons, Yonkovich Ihc, manufactured 3,900 units and sold 3,400 units, The following income statement was prepared, based on the variable costing concept: Dekermine the unit cost of goods manufactured, bated on (e) the variable costing cancept and (b) the absorptien coyting concept. (a) Variabie costing 1 (b) Absarptign costing 1