On December 31, the end of the first year of operations, Frankenreiter Inc. manufactured 27,800 units and sold 26,400 units. The following income statement was prepared, based on the variable costing concept:

Frankenreiter Inc.

Variable Costing Income Statement

For the Year Ended December 31, 2016

1	Sales		$10,560,000.00
2	Variable cost of goods sold:
3	Variable cost of goods manufactured	$5,838,000.00
4	Less ending inventory	294,000.00
5	Variable cost of goods sold		5,544,000.00
6	Manufacturing margin		$5,016,000.00
7	Variable selling and administrative expenses		1,150,000.00
8	Contribution margin		$3,866,000.00
9	Fixed costs:
10	Fixed manufacturing costs	$1,807,000.00
11	Fixed selling and administrative expenses	890,000.00	2,697,000.00
12	Income from operations		$1,169,000.00

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