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 0 units

Units produced 11,900

Units sold 10,800

Manufacturing costs

Fixed overhead $130,900

Variable overhead $6 per unit

Direct labour $10 per unit

Direct material $28 per unit

Selling and administrative costs

Fixed $190,900

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 throughput costing:

1. Calculate the manufacturing cost per unit.

2.Make a throughput-costing income statement for the first month of operation.