Blossom Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Blossom Company sells the fishing lures for $25.50. During 2022 , the company sold 79,000 lures and produced 88,000 lures. Assuming the company uses variable costing, calculate Blossom's manufacturing cost per unit for 2022 . (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit $ BLOSSOM COMPANY Income Statement For the Year Ended December 31, 2022 Variable Costing Sales Variable Cost of Goods Sold $1,350,110 Variable Selling and Administrative Expenses \begin{tabular}{|r|r|} \hline314,420 \\ \hline \end{tabular} Contribution Margin Fixed Selling and Administrative Expenses \begin{tabular}{|l|} \hline214,302 \\ \hline \end{tabular} Fixed Manufacturing Overhead 224,400i Net Income/(Loss) $$88,732)438,702)i Your answer is correct. Assuming the company uses absorption costing, calculate Blossom's manufacturing cost per unit for 2022. (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit $ Prepare an absorption costing income statement for 2022. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) BLOSSOM COMPANY Income Statement For the Year Ended December 31, 2022 Absorption Costing Sales $2,014,500 Cost of Goods Sold Gross Profit. Fixed Selling and Administrative Expenses \begin{tabular}{|r|r|} \hline & 214,302 \\ \hline \end{tabular} Variable Selling and Administrative Expenses \begin{tabular}{|l|l|} \hline 314,420 & i \\ \hline \end{tabular} Net Income/(Loss)