On March 31, the end of the first year of operations, Banard INC., manufactured 3,800 units and sold 3,300 units. The following income statement was prepared, based in the variable costing concept:

3 Bock Pri tom On March 31, the end of the first year of operations, Barned Inc., manufactured 3,800 units and sold 3,300 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, 2011 Sales $1,155,000 Variable cost of goods sold Variable cost of goods manufactured $638,400 Inventory, March 31 (84,000) Totol variable cost of goods sold (554,400) Manufacturing margin $600,000 Total variable selling and administrative expenses (138,600) Contribution mig 5462,000 Fixed costs Fixed manufacturing costs $292.600 Fuad selling and administrative expenses 92,400 Total fixed costs (385,000) Operating income $27,000 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept Variable costing Absorption costing Previous Net