During the first 31, Carter Company prepared the following income statement based on the variable costing concept: 4. Carter Company Variable Costing Income Statement For Year Ended March 31, 2018 Sales Variable cost of goods solcd: $288,000 72.000 Variable cost of goods manufactured Less ending inventory 216.000 $81,000 40,500 $40,500 Variable cost of goods sold Manufacturing margin Variable selling and administrative expenses Contribution margin Fixed costs Fixed manufacturing costs Fixed selling and administrative expenses $18,000 10.800 30,800 $9.700 Operating income Required: a What is the inventory cost per unit based on the variable costing concept? b. What is the inventory cost per unit based on the absorption costing concept? c. What is the selling price per unit? d. What is the contribution margin per unir? e. Prepare an absorption costing income statement