Discon Corporation manufactures a popular doll called Teardrops. Last year the company started with 11,000 dolls, produced 255,000 dolls, and ended the year with 9,000 dolls. Each doll was sold for $23. The actual unit cost for Teardrops is given below:

Direct material	$	3.00
Direct labour		0.80
variable overhead		3.50
Fixed overhead		8.20
Total unit cost	$	15.50

The only selling expenses were a commission of $3 per unit sold and advertising amounting to $360,000. Administrative expenses, all fixed, equalled $280,000. There were no beginning and ending work-in-process inventories.

Required: 1. Prepare an income statement.

2. Calculate the following per unit costs: (Round your answers to 2 decimal places.)