If variable manufacturing costs are $8 per unit and total fixed manufacturing costs are $454,300, what is the manufacturing cost per unit if:

a. 5,900 units are manufactured and the company uses the variable costing concept? $

b. 7,700 units are manufactured and the company uses the variable costing concept? $

c. 5,900 units are manufactured and the company uses the absorption costing concept? $

d. 7,700 units are manufactured and the company uses the absorption costing concept? $