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 11,700 Units sold 9,900 Manufacturing costs Fixed overhead $140,400 Variable overhead $4 per unit Direct labour $12 per unit Direct material $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 months results and has asked for an income statement. Collapse question part (a) Assuming the company uses variable costing: 1. Calculate the manufacturing cost per unit. Manufacturing cost $ per unit 2. Prepare a variable-costing income statement for the first month of operation. Fresh Air Products Income Statement-Variable Costing For the first month of operations $ : $ : $