If variable manufacturing costs are $13 per unit and total fixed manufacturing costs are $616,000, what is the manufacturing cost per unit it a. 7,000 units are manufactured and the company uses the variable casting concept? b. 8,800 units are manufactured and the company uses the variable costing concept? c. 7,000 units are manufactured and the company uses the absorption costing concept? d. 8,800 units are manufactured and the company used the absorption conting concept