Blue Mountain Products manufactures and sells a variety of camping goods. Recently, the company opened a new plant to manufacture a lightweight, self-standing tent. Cost and sales data for the first month of operations (June 2020) are as follows: Manufacturing costs Fixed overhead Variable overhead $231,080 $3.00 per tent $15.70 per tent $40.40 per tent Direct labour Direct material O tents Beginning inventory Tents produced Tents sold Selling and administrative costs 10,900 9,100 Fixed $385,800 $5.30 per tent sold Variable The tent sells for $152. Management is interested in the opening month's results and has asked for an income statement. (a) Assuming the company uses absorption costing: 1. Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 25.75.) Manufacturing cost per unit $ 2. Prepare an absorption-costing income statement for the month of June 2020. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to o decimal places, e.g. 125.) BLUE MOUNTAIN PRODUCTS Income Statement-Absorption Costing +