Cost of Goods Marufactured, using Variable Corting and Absorptbon Costbng On October 31, the end of the fint veer of operations, Yonkevioh inc. manufactured 1,700 units and sold 1,500 units. The following incare ataternent was grepared. beted on the varisbie costing concept: Detemine the unit cost of goods manafacturedt, based on ( (9) the variable conting concept and (b) the abscmption costing concege. (a) Variable castang (D) Ahporgton couting 3