1,900 units. The following income statement was prepared, based on the variable costing concept:Reinemund Equipment Company Variable Costing Income Statement for the Year Ended Jen 30, 2011:Sales: 45,600,000Variable cost of goods sold: Variable cost of goods manufactured:25,344,000 Less inventory, July 31 3,456,000Variable cost of goods sold 21,888,000Manufactoring Margin 23,712,000Variable selling/administrative expenses 5,472,000Contribution Margin 18,240,000Fixed Costs: Fixed manufactoring cost: 11,616,000 Fixed selling/admin expenses 3,648,000 15,264,000 Income from operations 2,976,000Determine the unit cost of goods manufactored, based on (a) the variable costing concept and (b) the absorption costing concept.
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