Coronado Products manufactures and sells a variety of camping products. Recently the company opened a new facto 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

$0$ units

$11,700$

$9,900$

Selling and administrative costs

Fixed

$$200,800$

Variable

$$4$ perunit sold

The portable cooking unit sells for $$112.$ Management is interested in the opening month's results and has asked for an statement.

Calculate the manufacturing cost per unit.

Prepare a variable$-$costing income statement for the first month of operation.