Ivanhoe Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2025 , the company incurred the following costs. Ivanhoe Company sells the fishing lures for $27.00. During 2025 , the company sold 82,000 lures and produced 92,000 lures. (a) Assuming the company uses variable costing, calculate Ivanhoe's manufacturing cost per unit for 2025 . (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit $ Oriole Company manufactures and sells two products. Relevant per unit data concerning each product follow. (a) Compute the contribution margin per machine hour for each product