Cost of Goods Manufactured, using Variable Costing and Absorption Costing On March 31, the end of the first year of operations, Barnard Inc., manufactured 6,000 units and sold 5,200 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 $2,756,000 Variable cost of goods sold: $1,524,000 Variable cost of goods manufactured Inventory, March 31 (203,200) Total variable cost of goods sold Manufacturing margin (1,320,800) $1,435,200 Total variable selling and administrative expenses (332,800) Contribution margin $1,102,400 Fixed costs: $702,000 Fixed manufacturing costs Fixed selling and administrative expenses 218,400 Total fixed costs (920,400) Operating income $182,000 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. Variable costing Absorption costing