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Blue mountain products sells a variety of camping products. Recently the company opened a new plant to manufacture a light-wight, self-standing tent. Cost and sales data for the first month of operations are attached in the excel sheet.

1. Assuming the company uses absorption costing, do the following:
1.calculate the manufacturing cost per unit

2. Assuming the company uses variable costing, do the following:
1. calculate the manufacturing cost per unit
2. prepare a variable costing income statement for the month of June 2005.

3. Reconcile the difference in net income between the two methods.

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