On March 31, the end of the first year of operations, Barnard Inc., manufactured 1,800 units and sold 1,500 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 $345,000 Variable cost of goods sold: Variable cost of goods manufactured $198,000 (33,000) Inventory, March 31 Total variable cost of goods sold (165,000) $180,000 Manufacturing margin Total variable selling and administrative expenses Contribution margin (42,000) $138,000 Fixed costs: Fixed manufacturing costs $91,800 Fixed selling and administrative expenses 27,000 Total fixed costs (118,800) Operating income $19,200 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. Variable costing Absorption costing