On March 31, the end of the first year of operations, Barnard Inc., manufactured 3,500 units and sold 3,000 units. The following income statement was prepared, based on the variable costing concept:

Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 20Y1
Sales			$1,200,000
Variable cost of goods sold:
Variable cost of goods manufactured	$672,000
Inventory, March 31	(96,000)
Total variable cost of goods sold			(576,000)
Manufacturing margin			$624,000
Total variable selling and administrative expenses			(144,000)
Contribution margin			$480,000
Fixed costs:
Fixed manufacturing costs	$308,000
Fixed selling and administrative expenses	96,000
Total fixed costs			(404,000)
Operating income			$76,000

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

Variable costing	$
Absorption costing	$