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: 0 units 12,000 10,900 Beginning inventory Units produced Units sold Manufacturing costs Fixed overhead Variable overhead Direct labour Direct material Selling and administrative costs Fixed $132,000 $7 per unit $11 per unit $25 per unit $199,000 $4 per unit sold Variable 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 absorption costing: v (a) x Your answer is incorrect. Try again. Calculate the manufacturing cost per unit. X Manufacturing cost 55 || per unit