During the first year of operations, 9,000 units were manufactured and 6,750 units were sold. On March 31, Carter Company prepared the following income statement based on the variable costing concept: Carter Company Variable Costing Income Statement For Year Ended March 31, 2018 Sales Variable cost of goods sold: $297,000 $288,000 22.009 Variable cost of goods manufactured Less ending inventory 216.000 $81,000 40,500 $40,500 Variable cost of goods sold Manafacturing margin Variable selling and administrative expenses Contribution margin Fixed costs $18,000 10,800 Fixed manufacturing costs 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? a. What is the selling price per unit? d. What is the contribution margin per unit? e. Prepare an absorption costing inoome statement