Felde company builds custom fishing lures for sporting goods stores. In its first year of operation, 2014 the company incurred the following costs. Felde Company sells the fishing lures for $27.00. During 2014, the company sold 80,500 lures and produced 95,500 lures. Assuming the company uses variable costing, calculate Feld's manufacturing cost per unit for 2014 (Round answer to 2 decimal places, i.e. 12.50.) Prepare a variable costing income statement for 2014. Assuming the company uses absorption costing, calculate Felde's manufacturing cost per unit for 2014. Prepare an absorption costing income statement for 2014