Crane Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Crane Company sells the fishing lures for $26.00. During 2022, the company sold 80,000 lures and produced 94,000 lures. (a) Assuming the company uses variable costing, calculate Crane's manufacturing cost per unit for 2022 . (Round answer to 2 decimal places, e.g. 10.50.) lacturing cost per unit Prepare a variable costing income statement for 2022. (Enter negative amounts using either a neantive sisn preceding the number e.s. -45 or parentheses e.8. (45).)