Blossom Manufacturing produces basketballs used for indoor and outdoor games. The company has had significant troubles over the past few years, as the number of competitors in the basketball market has increased dramatically. Recently, the company was forced to cut back production in order to reduce its rising inventory level. The following is a list of costs for the company in 2022: Variable costs per unit Rubber $2.70 Other materials-indirect 1.40 Ball makers-direct labour 5.60 Factory electricity usage 0.50 Factory water usage 0.20 Other labour-indirect 0.27 Selling and administrative expenses 0.40 Fixed costs per year Factory property taxes $140,509 Factory sewer usage 58,500 Factory electricity usage 46,800 Selling and administrative expenses 97,110 Blossom Manufacturing had an ending inventory of 99,450 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.60 per unit. In 2022, the company produced 40,900 basketballs, sold 84,800 basketballs, and had an ending inventory of 55,550 basketballs. The basketballs sold for $19.00 each. Blossom uses the FIFO method. Calculate Blossom manufacturing cost per unit under a variable-costing system. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $ per unit Prepare a variable-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) BLOSSOMMANUFACTURING Variable-Costing Income Statement Sales in units $ $ $ Calculate the manufacturing cost per unit under a throughput-costing system. (Round answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $ per unit