If variable manufacturing costs are $18 per unit and total fixed manufacturing costs are $266,800, what is the manufacturing cost per unit if:

a. 4,600 units are manufactured and the company uses the variable costing concept? $

b. 5,800 units are manufactured and the company uses the variable costing concept? $

c. 4,600 units are manufactured and the company uses the absorption costing concept? $

d. 5,800 units are manufactured and the company used the absorption costing concept? $