On March 31, the end of the first year of operations, Barnard Inc., manufactured 6,600 units and sold 5,700 units. The following income statement was prepared, based on the variable costing concept: Barnard Inc. Variable Costing Income Statement Sales For the Year Ended March 31, 20Y1 $2,793,000 Variable cost of goods sold: Variable cost of goods manufactured $1,551,000 Inventory, March 31 (211,500) Total variable cost of goods sold (1,339,500) $1,453,500 Manufacturing margin Total variable selling and administrative expenses Contribution margin Fixed costs: Fixed manufacturing costs (336,300) $1,117,200 $712,800 Fixed selling and administrative expenses 222,300 Total fixed costs Operating income (935,100) $182,100 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. Variable costing $ Absorption costing