Fresh Air Products 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 Beginning inventory Units produced Units sold Manufacturing costs 11,700 9,900 Fixed overhead Variable overhead Direct labour Direct material $140,400 $4 per unit $12 per unit $26 per unit Selling and administrative costs Fixed $200,800 Variable $4 per unit sold The portable cooking unit sells for $112. Management is interested in the opening month's results and has asked for an income statement. Assuming the company uses variable costing: 1. Calculate the manufacturing cost per unit. Manufacturing cost