Which of the following items account for the difference in income between Variable Costing and Absorption Costing when inventory levels are changing? (Check all that apply.) (A) Fixed manufacturing costs (B) Fixed non-manufacturing costs (C) Variable manufacturing costs (D) Variable non-manufacturing costs

At a production level of 100 units, the per unit cost under Absorption Costing is $8, which consists of $2 of direct materials, $2 of direct labor, $2 of variable manufacturing overhead, and $2 of fixed manufacturing overhead.

Calculate the Absorption Costing per unit cost assuming the production level is increased to 200 units?