please answer B part

Whispering Winds 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 absorption costing: Your answer is correct. Calculate the manufacturing cost per unit. Prepare an absorption-costing income statement for the first month of operation