please answer B part A part is already answered

Sunland 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: 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 $ Reconcile the difference in net income between the absorption-costing and variable-costing methods