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 12,000 Units sold 10,000 Manufacturing costs Fixed overhead $96,000 Variable overhead $3 per unit Direct labour $11 per unit Direct material $28 per unit Selling and administrative costs Fixed $207,400 Variable $4 per unit sold The portable cooking unit sells for $112. Management is interested in the opening months results and has asked for an income statement. Assuming the company uses absorption costing: Collapse question part (a) Correct answer. Your answer is correct. Calculate the manufacturing cost per unit. Manufacturing cost $Entry field with correct answer 50 per unit SHOW SOLUTION LINK TO TEXT LINK TO TEXT Attempts: 2 of 3 used Collapse question part (b) Prepare an absorption-costing income statement for the first month of operation. Fresh Air Products Income Statement-Absorption Costing For the first month of operations