If variable manufacturing costs are $10 per unit and total fixed manufacturing costs are $302,400, what is the manufacturing cost per unit if: a. 4,800 units are manufactured and the company uses the variable costing concept? $ b. 6,300 units are manufactured and the company uses the variable costing concept? S C. 4,800 units are manufactured and the company uses the absorption costing concept? d. 6,300 units are manufactured and the company uses the absorption costing concept? 1