Cost of Goods Manufactured, using Variable Costing and Absorption Coskng On October 31, the end of the first year of operations, Yankovich inc. manufactured 2,000 units and sold 1,700 units. The following income statement was prepared, based on the variable costing concept: Determine the unit cost of goods manufoctured, based on (a) the variable costing concept and (b) the absorption costing concept: (a) Variable costing (b) Absorption costing 5