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: O units 11,500 10,100 Beginning inventory Units produced Units sold Manufacturing costs Fixed overhead Variable overhead Direct labour Direct material Selling and administrative costs Fixed Variable $103,500 $5 per unit $12 per unit $27 per unit $192,300 $4 per unit sold The portable cooking unit sells for $111. 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. Collapse question part Manufacturing cost $ 44 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 Sales $ Less Variable costs Variable cost of goods sold > $ Variable selling and administrative expenses