If variable manutacturing costs are $$12$ per unit and total fixed manufacturing costs are $$451,400,$ what is the manufacturing cost per unit if:

a$.6,100$ units are manulactured and the company uses the variable costing concept?

$5$

b$.7,400$ units are manufactured and the company uses the variable costing concept?

$5$

C$.6\mathrm{.}100$ units are manufactured and the company uses the absorption costing concept?

$5$

d$.7\mathrm{.}400$ units are manufactured and the company uses the atusorption costing concept?

$$