Cost of Goods Manufactured, using Variable Costing and Absorption C On March 31, the end of the first year of operations, Bamard Inc, manufactured 1,600 units and said 1,400 units. The following income statement was prepared, based on the variable costing concept Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 201 Sales Variable cost of goods sold: Variable cast of goods manufactu Inventory, March 31 Total variable cost of goods sold Manufacturing marin Total variable selling and administrative expenses Contribution margin Fixed manufacturing costs $602,000 $329,600 (41,200) (2,400) $313,600 (72,800) $240,000 $152,000 47,400 (199,600) 141,200 Operating in Determine the ut cost of goods manufactured, based on (a) the variable costing concept and the abeeption coding co 80 $ 4 C Oack Py ChMy Working 55 6 9X 3 4 Previous 1 8 9 O 00 27 R T Y U 1 = O F G H J K L LAT > P < >> B N M x command