Following is the revenue and cost data for Kingbird Inc. in the manufacturing of children's bedding for the year ended December 31, 2022: Direct materials $30.00 per bed cover Direct labour $16.00 per bed cover Variable manufacturing overhead $8.00 per bed cover Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Selling price Units produced and sold $12,168 $18.00 per bed cover $89,200 $115.00 per bed cover 10,700 bed covers Assume the company uses normal-absorption costing and uses the budgeted volume of 11,700 units to allocate the fixed overhead rate rather than the actual production volume of 10,700 units. The company expenses production volume variances to cost of goods sold in the accounting period in which they occur. Calculate the unit manufacturing cost. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $ per unit Prepare a normal-absorption costing income statement for 2022. Kingbird Inc. Income Statement Using Normal-Absorption Costing Approach $ $