Cost of Goods Manufactured, using Variable Costing and Absorption Costing On March 31, the end of the first year of operations, Barnard Inc., manufactured 6,300 units and sold 5,400 units. The following income statement was prepared, based on the variable costing concept: Barnard Inc. Variable Costing Income Statement Sales For the Year Ended March 31, 20Y1 $1,296,000 Variable cost of goods sold: Variable cost of goods manufactured $724,500 Inventory, March 31 (103,500) Total variable cost of goods sold (621,000) Manufacturing margin $675,000 Total variable selling and administrative expenses Contribution margin Fixed costs: (156,600) $518,400 Fixed manufacturing costs $333,900 Fixed selling and administrative expenses 102,600 Total fixed costs Operating income (436,500) $81,900 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. $ Variable costing Absorption costing $