Cost of Goods Manufactured, using Variable Costing and Absorption Costing On March 31, the end of the first year of operations, Barnard Inc., manufactured 3,600 units and sold 3,100 units. The following income statement was pr on the variable costing concept: Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 20Y1 Sales $1,271,000 Variable cost of goods sold: Variable cost of goods manufactured $709,200 Inventory, March 31 (98,500) Total variable cost of goods sold (610,700) $660,300 Manufacturing margin Total variable selling and administrative expenses (151,900) Contribution margin $508,400 Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses $324,000 102,300 Total fixed costs (426,300) Operating income $82,100 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. Variable costing $ Absorption costing $