Bridgeport 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		11,300
Units sold		9,400
Manufacturing costs
Fixed overhead		$135,600
Variable overhead		$7	per unit
Direct labour		$12	per unit
Direct material		$26	per unit
Selling and administrative costs
Fixed		$194,100
Variable		$4	per unit sold

The portable cooking unit sells for $112. Management is interested in the opening months results and has asked for an income statement. Assuming the company uses absorption costing:

(a)

Calculate the manufacturing cost per unit.

Manufacturing cost

$enter the manufacturing cost per unit in dollars

per unit

eTextbook and Media