Cost of Goods Manufactured, using Variable Costing and Absorption Costing On March 11, the end of the first year of operations, Pomard Inc., manufactured 2,000 units and sold 1,700 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, 20Y1 Sales 5459,000 Variable cost of goods sold: Variable cost of goods manufactured $260,000 Inventory, March 31 (99,000) Total variable cost of goods sold (221,000) Manufacturing margin $230,000 Total variable setting and administrative expenses (54,400) Contribution margin $183,600 Fred costs Feed manufacturing costs $115,000 Fored selling and administrative expenses 37,400 (155,400) Operating income $26,200 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption conting concept Variable costing Absorption costing