Cost of Goods Manufactured, using Variable Costing and Absorption Costing On October 31 , the end of the first year of operations, Yankovich Inc. manufactured 6,400 units and sold 5,500 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 costing concept. (a) Variable costing $ (b) Absorption costing $