Blue Spruce 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 inventory 0 units Units produced 10,000 Units sold 8,800 Manufacturing costs Fixed overhead $100,000 Variable overhead $7 per unit Direct labour $12 per unit Direct material $29 per unit Selling and administrative costs Fixed $206,200 Variable $3 per unit sold The portable cooking unit sells for $111. Management is interested in the opening month's results and has asked for an income statement. (a) Assuming the company uses variable costing: 1. Calculate the manufacturing cost per unit. Manufacturing cost $ $ per unit Blue SpruceProducts Income Statement-Variable Costing For the first month of operations Sales $ $