During the first year of operations, 18,000 units were manufactured and 13,500 units were sold. On April 31, Best Inc. prepared the following income statement based on the variable costing concept:

Best Inc.

Variable Costing Income Statement

For Year Ended April 31, 20--

Sales		$297,000
Variable cost of goods sold:
Variable cost of goods manufactured	$288,000
Less ending inventory	72,000
Variable cost of goods sold		216,000
Manufacturing margin		$ 81,000
Variable selling and administrative expenses		40,500
Contribution margin		$ 40,500
Fixed costs:
Fixed manufacturing costs	$ 12,000
Fixed selling and administrative expenses	10,800	22,800
Income from operations		$ 17,700

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