epared, Dased on the variable costing concept. Yankovich Inc. Variable Costing Income Statement For the Month Ended October 31 Sales Variable cost of goods sold: Variable cost of goods manufactured Inventory, October 31 Total variable cost of goods sold Manufacturing margin Total variable selling and administrative expenses Contribution margin $1,696,000 $939,800 (127,000) (812,800) $883,200 (204,800) $678,400 Fixed costs: Fixed manufacturing costs $432,900 Fixed selling and administrative expenses 134,400 Total fixed costs (567,300) Operating income $111,100 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 $