Sales Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 2041 $1,634,000 Variable cost of goods sold: Variable cost of goods manufactured $910,000 Inventory, March 31 (127,400) Total variable cost of goods sold (782,600) Manufacturing margin $951,400 Total variable selling and administrative expenses (197,800) Contribution margin $653,600 Fixed costs: Fixed manufacturing costs $420,000 Faxed selling and administrative expenses 129,000 Total fixed costs (549,000) Operating income $104,600 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concep Variable costing Absorption costing