Following is the revenue and cost data for Pharoah Inc. in the manufacturing of children's bedding for the year ended December 31, 2022: Direct materials $32.00 per bed cover Direct labour $12.00 per bed cover Variable manufacturing overhead $8.00 per bed cover Fixed manufacturing overhead $9,990 Variable selling and administrative expenses $16.00 per bed cover Fixed selling and administrative expenses $88,400 Selling price $120.00 per bed cover Units produced and sold 10,100 bed covers Assume the company uses normalabsorption costing and uses the budgeted volume of 11,100 units to allocate the xed overhead rate rather than the actual production volume of 10,100 units. The company expenses production volume variances to cost of goods sold in the accounting period in which they occur. (a) Your answer has been saved. See score details after the due date. Calculate the u nit manufacturing cost. (Round per unit calculations and nal answer to 2 decimal places, 8.3. 15.25.) Manufacturing cost $ 61 per unit Fixed selling and administrative expenses V Variable selling and administrative expenses V Net income I (loss) V