Question 1 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 8,700 Fixed overhead Variable overhead Direct labour Direct material $110,000 $4 per unit $10 per unit $29 per unit Selling and administrative costs Fixed $208,400 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. Assuming the company uses absorption costing Calculate the manufacturing cost per unit. Manufacturing cost per unit