Ivanhoe's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Ivanhoe's Company sells the fishing lures for $25.00. During 2022, the company produced 95,800 lures and sold 79,400. (a) Assuming the company uses variable costing, calculate Ivanhoe's manufacturing cost per unit for 2022. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost per unit either a negative sign preceding the number e.g. 2,945 or parentheses e.g. (2,945).) IVANHOE'S COMPANY Income Statement-Variable Costing For the Year Ended December 31, 2022 Variable costs of goods available for sale Variable selling and administrative expenses Fixed manufacturing overhead Fixed selling and administrative expenses Total fixed costs Operating income before tax $1504060 335300 \( \$ \longdiv { 2 3 9 5 0 C } \) \( \begin{array}{r}59426 \\ \hline \$ \longdiv { 6 1 3 \varepsilon } \\ \hline\end{array} \)