Bramble 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:

$\backslash$table$[[$Beginning inventory,$0$ units$],[$Units produced,$10,700],[$Units sold,$9,500],[$Manufacturing costs,$],[$Fixed overhead,$$128,400$Bramble 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

Units produced

Units sold

Manufacturing costs

Fixed overhead

Variable overhead

Direct labour

Direct material

Selling and administrative costs

Fixed

Variable

$0$ units

$10\mathrm{.}700$

$9,500$

$$128\mathrm{.}400$

$$7$ per unit

$$10$ per unit

$$27$ per unit

$$209\mathrm{.}300$

$$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 costing:

$($a$)$

Calculate the manufacturing cost per unit.

Manufacturing cost

$

per unit