On December 31, the end of the first year of operations, Frankensteiner Inc. manufactured 25,600 units and sold 24,000 units. The following income statement was prepared, based on the variable costing concept:

Frankensteiner Inc.
Variable Costing Income Statement
For the Year Ended December 31, 2020
Sales			$ 9,600,000
Variable cost of goods sold:
Variable cost of goods manufactured		$ 5,376,000
Inventory, December 31		$ (366,000)
Total variable cost of goods sold			$ 5,010,000
Manufacturing margin			$ 4,590,000
Total variable selling and admin. expenses			$ 1,250,000
Contribution margin			$ 3,340,000
Fixed Costs
Fixed manufacturing costs		$ 1,464,000
Fixed selling and admin. Expenses		$ 890,000
Total fixed costs			$ 2,354,000
Income from operations			$ 986,000

Determine the unit cost of goods manufactured, based on (A) the variable costing concept and (B) the absorption costing concept.