If variable manufacturing costs are $$9$ per unit and total fixed manufacturing costs are $$436,600,$ what is the manufacturing cost per unit if

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

$

b$.7,400$ 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$.7,400$ units are manufactured and the company uses the absorption costing concept?