If variable manufacturing costs are $12 per unit and total fixed manufacturing costs are $351,900, what is the manufacturing cost per unit if a. 5,100 units are manufactured and the company uses the variable costing concept? $ b. 6,900 units are manufactured and the company uses the variable costing concept? $ c. 5,100 units are manufactured and the company uses the absorption costing concept? $ d. 6,900 units are manufactured and the company used the absorption costing concept? Good Night manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were $51,000, $28,000, and $33,000, respectively. The desired inventories on December 31 for finished goods, work in process, and materials were $48,000, $35,000, and $29,000, respectively. Direct material purchases were $555,000. Direct labor was $252,000 for the year. Factory overhead was $176,000. Prepare a cost of goods sold budget for Good Night, Inc. Good Night, Inc. Cost of Goods Sold Budget For the Year Ending December 31 Finished goods inventory, January 1 Work in process inventory, January 1 Direct materials: Direct materials inventory, January 1 $ Direct materials purchases Cost of direct materials available for use $ Less direct materials inventory, December 31 Cost of direct materials placed in production $ Direct labor Factory overhead Total manufacturing costs Total work in process during the period $ Less work in process inventory, December 31 Costs of good manufactured Cost of finished goods available for sale $ Less finished goods inventory, December 31 Costs of goods sold