On June 30, the end of the first year of operations, Johnson Industries, Inc., manufactured 3,700 units and sold 3,200 units. The following income statement was prepared, based on the variable costing concept:

Johnson Industries, Inc. Variable Costing Income Statement For the Year Ended June 30, 2016
Sales			$1,728,000
Variable cost of goods sold:
Variable cost of goods manufactured	$958,300
Less inventory, June 30	129,500
Variable cost of goods sold			828,800
Manufacturing margin			$899,200
Variable selling and administrative expenses			208,000
Contribution margin			$691,200
Fixed costs:
Fixed manufacturing costs	$440,300
Fixed selling and administrative expenses	137,600		577,900
Income from operations			$113,300

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

Variable costing	$
Absorption costing	$