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

Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 20Y1
Sales			$1,476,000
Variable cost of goods sold:
Variable cost of goods manufactured	$827,400
Inventory, March 31	(118,200)
Total variable cost of goods sold			(709,200)
Manufacturing margin			$766,800
Total variable selling and administrative expenses			(176,400)
Contribution margin			$590,400
Fixed costs:
Fixed manufacturing costs	$378,000
Fixed selling and administrative expenses	118,800
Total fixed costs			(496,800)
Operating income			$93,600

Variable costing	$fill in the blank 1
Absorption costing	$fill in the blank 2