Sales Barnard Inc. Variable Costing Income Statement For the Year Ended March 31, 20Y1 $1,598,000 Variable cost of goods sold: Variable cost of goods manufactured $881,400 Inventory, March 31 (113,000) Total variable cost of goods sold (768,400) Manufacturing margin Total variable selling and administratie expenses Contribution margin $829,600 (190,400) $639,200 Fixed costs: Fixed manufacturing costs $401,700 Fixed selling and administrative expenses 129,200 Total fixed costs (530,900) Operating income $108,300 Determine the unit cost of goods manufactured, based on (a) the variable costing concept and (b) the absorption costing concept.. Variable costing Absorption costing