If variable manufacturing costs are $11 per unit and total fixed manufacturing costs are $392,000, what is the manufacturing cost per unit if:

a. 5,600 units are manufactured and the company uses the variable costing concept? $

b. 7,000 units are manufactured and the company uses the variable costing concept? $

c. 5,600 units are manufactured and the company uses the absorption costing concept? $

d. 7,000 units are manufactured and the company uses the absorption costing concept? $