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Bob's Company builds custom shing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs: Variable cost per unit Direct materials $6.50 Direct labour 2.77 Variable manufacturing overhead 5.75 Variable selling and administrative expenses 3.90 Fixed costs for year Fixed manufacturing overhead $283,696 Fixed selling and administrative expenses 239,600 Bob's Company sells the fishing lures for $25. During 2020, the company sold 79,000 lures and produced 95,700 lures. Assume the company uses normal costing and uses the budgeted volume of 95,200 units to allocate the xed overhead rate rather than the actual production volume of 95,700 units. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. Do the following: 1. Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 15.25.) Manufacturing cost per unit BOB'S COMPANY Income StatementNormal Costing For the Year Ended December 31, 2020 v Sales v Cost of goods sold v _ Beginning inventory v $ Add v . Costs of goods manufactured v Goods available for sale v Less v . Ending inventory v Cost of goods sold v Less v_ Volume variance v Gross margin v Less v . Selling and administrative expenses v Net income v $ Reconcile the difference in net income between the absorption-costing and normal-costing methods. (Calculate overhead rates to the nearest cent.) Normal costing net income Costs deferred in ending inventory Absorption costing net income $