Exercise 23 Nimble Corp. manufactures and sells a variety of camping products. Recently the company opened a new plant to manufacture a deluxe portable cooking unit. Cost and sales data for the first month of operations are shown below: anufact urin Fixed Overhead Variable overhead Direct labor Direct material $140,000 $3 per unit $12 per unit $30 per unit Beginning inventory Units produced Units sold 0 units 10,000 9,000 in Administrative Costs Fixed Variable $200,000 $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. Assume the company uses absorption costing Calculate the production cost per unit. Total Cost per unit s