6.

Splish's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Variable cost per unit Direct materials $6.90 Direct labour 2.80 Variable manufacturing overhead 6.00 Variable selling and administrative expenses 3.80 Fixed costs for year Fixed manufacturing overhead $363.280 Fixed selling and administrative expenses 240.900 Splish's Company sells the fishing lores for $25.00. During 2022. the company produced 95.600 lures and sold 79.900. (a) Assuming the company uses variable costing, calculate Splish's manufacturing cost per unit for 2022. and final answer to 2 decimal places, eg. 15.25.) Manufacturing cost per unit