If variable manufacturing costs are $8 per unit and totai fixed manufacturing costs are $411,800, what is the manufacturing cost per unit if: a. 5,800 units are manufactured and the company uses the variable costing concept? b. 7,100 units are manutactured and the company uses the variable costing concept? c. 5,800 units are manufactured and the company uses the absorption costing concept? d. 7,100 units are manufactured and the company uses the absorption costing concept