Cost of Goods Manufactured, using Variable and Absorption Costing On June 30, the end of the first year of operations, Monfelli Inc. manufactured 10,800 units and sold 10,000 units. The following income statement was prepared, based on the variable costing concept: Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. Variable costing $ Absorption costing $