Problem 8-26A Blue Mountain Products manufactures and sells a variety of camping products. Recently, the company opened a new plant to manufacture a lightweight, self-standing tent. Cost and sales data for the first month of operations (June 2016) are as follows: Manufacturing costs Fixed overhead $218,400 Variable overhead $3.60 per tent Direct labour $15.20 per tent Direct material $40.20 per tent 0 tents Beginning inventory Tents produced 10,500 Tents sold 9,000 Selling and administrative costs Fixed $389,000 5.20 per tent sold Variable The tent sells for $149. Management is interested in the opening month's results and has asked for an income statement. Assuming the company uses absorption costing: 1. Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 25.75.) Manufacturing cost per unit