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. (b) Prepare an absorption-costing income statement for the first month of operation. Whispering WindsProducts Income Statement-Absorption Costing For the first month of operations Sales $ 10,670,00 Cost of goods sold Beginning inventory $ 0 Add Costs of goods manufactured 592,800 Goods available for sale 592,800 Less Ending inventory 88400 504,400 Gross margin Less Selling and administrative expenses Operating income $