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 O units Units produced 10,800 Units sold 9,300 Manufacturing costs Fixed overhead $108,000 Variable overhead $6 per unit Direct labour $10 per unit Direct material $26 per unit Selling and administrative costs Fixed $207,400 Variable $4 per unit sold The portable cooking unit sells for $110. 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. Manufacturing cost 46 per unit s 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 (a) Assuming the company uses variable costing: 1. Calculate the manufacturing cost per unit. Manufacturing cost 46 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