On June 30, the end of the first year of operations, Johnson Industries, Inc., manufactured 4,500 units and sold 4,000 units. The following income statement was prepared, based on the variable costing concept:

Determine the unit cost of goods manufacturing, based on(a) The variable costing concept and(b) The absorption costingconcept.

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Johnson Industries, Inc. Variable Costing Income Statement For the Year Ended June 30, 2013 Sales... $48,000,000 Variable cost of goods sold: Variable cost of goods manufactured.. Less inventory, July 31....... Variable cost of goods sold Manufacturing margin.... Variable selling and administrative expenses . Contribution margin... $25,920,000 2,880.000 ...... ..... 23,040,000 $24,960,000 5,760,000 $19,200,000 Fixed costs: Fixed manufacturing costs Fixed selling and administrative expenses.. Income from operations... $11,880,000 3,840,000 15,720,000 $ 3,480,000