Cost of Onode Manufatured using the conting and Arto Corting On March. the end of the first year of operation, man ne manufactured 2.400 units and sold 2.100 unit. The following income statement was prepared, based on the Variable costing concept Barnard Inc Variable Costing Income statement For the Year Ended March 31, 2011 Sales $420,000 Variable cost of goods sold: Varble cost of good manufactured $230,400 Inventory, March 31 (20,000) Total variable cost of goods sold (201,600) Manufacturing margin $210,400 Total variable selling and administrative expenses (50,400) Contribution margin $160,000 Fred costs Fixed manufacturing costs $105,600 Fixed selling and administrative expenses 33,600 Total fixed costs (139,200) Operating income $20,000 Determine the unit cost of good manufactured, based on () the variable costing concept and (b) the absorption costing concept Variable costing Absorption costing