Sales Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 20Y1 $1,700,000 Variable cost of goods sold: Variable cost of goods manufactured $945,400 Inventory, March 31 (130,400) Total variable cost of goods sold (815,000) Manufacturing margin $885,000 Total variable selling and administrative expenses Contribution margin (205,000) $680,000 Fixed costs: Fixed manufacturing costs $435,000 Fixed selling and administrative expenses 135,000 Total fixed costs (570,000) Operating income $110,000 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept. Variable costing Absorption costing