On October 31, the end of the first month of operations, Yankovich Inc. manufactured 75,000 units and sold 67,500 units. The following income statement was prepared, based on the variable costing concept:

Yankovich Inc. Variable Costing Income Statement For the Month Ended October 31

Line Item Description	Amount	Amount
Sales		$14,600,000
Variable cost of goods sold:
Variable cost of goods manufactured	$9,000,000
Inventory, October 31	(900,000)
Total variable cost of goods sold		(8,100,000)
Manufacturing margin		$6,500,000
Total variable selling and administrative expenses		(1,460,000)
Contribution margin		$5,040,000
Fixed costs:
Fixed manufacturing costs	$600,000
Fixed selling and administrative expenses	140,000
Total fixed costs		(740,000)
Operating income		$4,300,000

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