During 2022, Sheffeld Corp. produced 29,400 units and sold 29,400 for $16.00 per unit. Variable manufacturing costs were $6.00 per unit. Annual fuxed manufacturing overhead was $58,800 ( $2.00 per unit). Variable selling and administrative costs were $2.00 per unit sold, and fixed selling and administrative expenses were $39,200. Suppose the accountant for Sheffield Corp. uses normal-absorption costing and uses the budgeted volume of 49,000 units to allocate the fixed overhead rather than the actual production volume of 29,400 units. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. (a) Galculate the manufacturing cost per unit, (Round answer to 2 decimal places, es. 5.25.) Prepare a normal-absorption-costing income statement for the first year of operation. SheffieldCorp. Income Statement-Normal-Absorption Costing December 31, 2022 For the Month Ended December 31, 2022 For the Year Ended December 31, 2022 Prepare a normal-absorption-costing income statement for the first year of operation