Cost of Goods Manufactured, using Variable Costing and Absorption Costing

On March $31,$ the end of the first month of operations, Barnard Inc. manufactured $15,000$ units and sold $12,000$ units. The following income statement was prepared, based on the variable costing concept:

Barnard Inc.

Variable Costing Income Statement

For the Year Ended March $31,20$Y$1$

Sales $$2,160,000$

Variable cost of goods sold:

Variable cost of goods manufactured $$1,620,000$

Inventory, March $31(324,000)$

Total variable cost of goods sold $(1,296,000)$

Manufacturing margin $$864,000$

Total variable selling and administrative expenses $(96,000)$

Contribution margin $$768,000$

Fixed costs:

Fixed manufacturing costs $$210,000$

Fixed selling and administrative expenses $45,000$

Total fixed costs $(255,000)$

Operating income $$513,000$

Determine the unit cost of goods manufactured, based on $($a$)$ the variable costing concept and $($b$)$ the absorption costing concept.

Variable costing $fill in the blank $1$

Absorption costing $fill in the blank $2$