Current Attempt in Progress Wildhorse Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Wildhorse Company sells the fishing lures for $36.00. During 2022 , the company sold 82,000 lures and produced 95,000 lures. Your answer is correct. Assuming the company uses variable costing, calculate Wildhorse's manufacturing cost per unit for 2022 . (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit $ WILDHORSE COMPANY Income Statement For the Year Ended December 31, 2022 Variable Costing Sales $2,952,000 Variable Cost of Goods Sold $1,977,840 Variable Selling and Administrative Expenses \begin{tabular}{|r|r|} \hline 460,840 i \\ \hline \end{tabular} Contribution Margin Fixed Manufacturing Overhead 342,000 Fixed Selling and Administrative Expenses \begin{tabular}{|r|r|} \hline 302,544 \\ \hline \end{tabular} Assuming the company uses absorption costing, calculate Wildhorse's manufacturing cost per unit for 2022 . (Round answer to 2 decimal places, e.g. 10.50.)