Pharoah Products manufactures and sells a variety of camping products. Recently the company opened a new factory to manufacture a deluxe portable cooking unit. Cost and sales data for the first month of operation are shown below:

Beginning inventory		0	units
Units produced		12,000
Units sold		10,900
Manufacturing costs
Fixed overhead		$132,000
Variable overhead		$7	per unit
Direct labour		$11	per unit
Direct material		$25	per unit
Selling and administrative costs
Fixed		$199,000
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. Assuming the company uses absorption costing:

Calculate the manufacturing cost per unit.

Manufacturing cost

$enter the manufacturing cost per unit in dollars

per unit