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 0 units Units produced 10,700 Units sold 8,900 Manufacturing costs Fixed overhead $128,400 Variable overhead $6 per unit Direct labour $12 per unit Direct material $25 per unit Selling and administrative costs Fixed $207,400 Variable $4 per unit sold 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: (a) a) Calculate the manufacturing cost per unit.