Disney YouTube DESH Anywhere Hulu Carwas dashboard Disney plus Lindsay Rapp Rapp Galery Cengage Chegg.com CPP Signon Home - Alt. Alle Pro eBook Cost of Goods Manufactured, using Variable Costing and Absorption Costing On March 31, the end of the first year of operations, Barnard Inc., manufactured 3,100 units and sold 2,700 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, 2011 Sales $891,000 Variable cost of goods sold: Variable cost of goods manufactured $489,800 Inventory, March 31 (63,200) Total variable cost of goods sold (426,600) Manufacturing margin $464,400 Total variable selling and administrative expenses (108,000) Contribution margin $356,400 Fixed costs: Fixed manufacturing costs $226,300 Fixed selling and administrative expenses 70,200 Total fixed costs (296,500) Operating income $59.900 Determine the unit cost of goods manufactured, bused on (a) the variable costing concept and (b) the absorption costing concept Variable costing Absorption costing Previous Check My Work 3 more Check My Work uses remaining Gin