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 Units produced Units sold Manufacturing costs 0 units 10,000 8,900 $80,000 Fixed overhead Variable overhead Direct labour Direct material $7 per unit $11 per unit $26 per unit Selling and administrative costs Fixed $195,500 Variable $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. Your answer is correct. Assuming the company uses variable costing: 1 Cllate the manufacturing cost per unit. Manufacturing cost 44 per unit