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 $37.00. During 2022, the company sold 80,000 lures and produced 94,000 lures. (a) Your answer is torrect. Assuming the company uses variable costing, calculate Crane's manufacturing cost per unit for 2022. (Round onswer to 2 decimal places, eg. 10.50. Manufacturing cost per unit Prepare a variable costing income statement for 2022. (Enter negative amounts using either a negative sign preceding the number es -45 or parentheses eg. (45)]