Current Attempt in Progress Oriole Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Variable Costs per Unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $9.90 $4.55 $7.66 $5.15 $303,600 $277,332 Oriole Company sells the fishing lures for $33.00. During 2022, the company sold 80,000 lures and produced 92,000 lures.

Current Attempt in Progress Oriole Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Oriole Company sells the fishing lures for $33,00. During 2022 , the company sold 80,000 lures and produced 92,000 lures. Assuming the company uses variable costing. calculate Oriole's manufacturing cost per unit for 2022. (Round answer to 2 decimal places, es. 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 eg. -45 or parentheses eg. (45).)