Cost of Goods Manufactured, using Variable and Absorption Costing

On June 30, the end of the first year of operations, Johnson Industries, Inc., manufactured 5,900 units and sold 5,100 units. The following income statement was prepared, based on the variable costing concept:

Johnson Industries, Inc. Variable Costing Income Statement For the Year Ended June 30, 2015
Sales			$1,071,000
Variable cost of goods sold:
Variable cost of goods manufactured	$595,900
Less inventory, June 30	80,800
Variable cost of goods sold			515,100
Manufacturing margin			$555,900
Variable selling and administrative expenses			127,500
Contribution margin			$428,400
Fixed costs:
Fixed manufacturing costs	$271,400
Fixed selling and administrative expenses	86,700		358,100
Income from operations			$70,300

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

Variable costing	$
Absorption costing $