If variable manufacturing costs are $12 per unit and total fixed manufacturing costs are $444,000, what is the manufacturing cost per unit if

a. 6,000 units are manufactured and the company uses the variable costing concept? $

b. 7,400 units are manufactured and the company uses the variable costing concept? $

c. 6,000 units are manufactured and the company uses the absorption costing concept? $

d. 7,400 units are manufactured and the company used the absorption costing concept? $