Blue Mountain Products manufactures and sells a variety of camping goods. Hecently, the company opened a new plant to manufacture a lightweight, self-tanding tent. Cost and sales data for the first month of operations Cune 2020) are as follows: dy Manufacturing costs Fixed overhead Variable overhead Direct Labour Direct material Beginning inventory Tents produced Tents sold Selling and administrative costs $230,040 $3.10 per tent $15.90 per tent $40.40 per tent Otents 10,800 8.800 $391,800 56.00 per tant sold Variable The tent sells for $149. Management is interested in the opening month's results and has asked for an income statement (a) Assuming the company sessorption costing 1. Calculate the manufacturing cost per unit. (Round answer to 2 decimal places.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 decimal places, e.g. 125.) BLUE MOUNTAIN PRODUCTS Income Statement-Absorption Costing