If variable manufacturing costs are $16 per unit and total fixed manufacturing costs are $396,000, what is the manufacturing cost per unit if: a. 5,500 units are manufactured and the company uses the variable costing concept? $ b. 7,200 units are manufactured and the company uses the variable costing concept? c. 5,500 units are manufactured and the company uses the absorption costing concept? d. 7,200 units are manufactured and the company uses the absorption costing concept? $