Dance Creations manufactures authentic Hawaian hula skirts that are purchased for traditional Hawalian celebrations, costume parties, and other functions. During its first year of business, the company incurred the following costs: Variable Cost per Hula Skirt Direct materials Direct labor Variable manufacturing overhead Vaiable seling and administrative expenses 10.55 4.35 1.50 45 Fixed Cost per Month Fixed manufacturing overhead Fixed selling and administrative expenses $19,550 5,900 Dance Creations charges $35 for each skirt that it sells. During the first month of operation, it made 1,700 skirts and sold 1,565. Required: . Assuming Dance Creations uses variable costing, calculate the variable manufacturing cost per unit for last month. (Round your answer to 2 decimal places.) I Variable Mfg CostUnit 2. Complete a variable costing income statement for last month. (Round your answers to 2 decimal places.) Dance Creations Contribution Margin Income Statement For the Last Month Contribution margin Net Operating Income