Fresh Air Products manufactures and sells a variety of camping products. Recently, the company opened a new plant to manuia sales data for the first month of operations are shown below: Manufacturing Costs Fixed overhead Variable overhead Direct labour Direct material 150,000 $7 per unit $15 per unit $33 per unit Beginning inventory Units produced Units sold 0 units 15,000 11,000 Selling and administrative costs $121,000 $3 per unit sold Fixed Variable The portable cooking unit sells for $90. Management is interested in the opening month's results, and has asked for an income statement. Required: Assume the company uses absorption costing. Calculate the production cost per unit, and prepare an income statement for the month of June 2016