If variable manufacturing costs are $12 per unit and total fixed manufacturing costs are $596,400, what is the manufacturing cost per unit if

a. 7,100 units are manufactured and the company uses the variable costing concept? $___________

b. 8,400 units are manufactured and the company uses the variable costing concept? $___________

c. 7,100 units are manufactured and the company uses the absorption costing concept? $__________

d. 8,400 units are manufactured and the company used the absorption costing concept? $__________