also calculate variable cost

Ivanhoe Products manufactures and sells a variety of camping products. Recently the company opened a new factory to manufacture a deluxe portable cooking unit. Cost and sales data for the first month of operation are shown below: Beginning irventory Units produced Units sold Manufacturing costs Fixed overhead Variable overhead Direct labour Directmaterial Selling and administrative costs Foced Variable 0 units 10,300 9,000 $123,600 $5 perunit $12 perunit $26 per unit $190,200 $4 per unit sold The portable cooking unit sells for $110. Management is interested in the opening month's results and has asked for an income statement. Assuming the company uses absorption csting: (a) Calculate the manufacturing cost per unit. Manufacturing cost $ perunit