fresh air products manufacturers and sells a variety of compying products. recently the company opened a new plant to manufacturer cost and sales data for the first month of operations are shown below. the portable cooking unit sells for $110 mgt is interest in the opening months and has asked for an income statement. begining inventory o units units produced 12000 units sold 10000 manufacturing costs fixed overhead $108000 ,variable overhead $3 per unit direct labour $12 per unit direct material $30 per unit selling and adm costs fixed $200000 variable $4 per unit sold calculate the manufacturing cpst per unit prepare a variable costing income statement for the first month pf operation.