Cost of Goods Manufactured, using Variable Costing and Absorption Costing On October 31, the end of the first year of operations, Yankovich inc. manufactured 3,700 units and sold 3,200 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 corting concept. (a) Varlable costing $ (b) Absorption costing 5