Kingbird Manufacturing produces basketballs used for indoor and outdoor games. The company has had significant troubles over the past few years, as the number of competitors in the basketball market has increased dramatically. Recently, the company was forced to cut back production in order to reduce its rising inventory level. The following is a list of costs for the company in 2022:

Variable costs per unit
Rubber		$2.75
Other materialsindirect		1.50
Ball makersdirect labour		5.80
Factory electricity usage		0.40
Factory water usage		0.20
Other labourindirect		0.27
Selling and administrative expenses		0.40
Fixed costs per year
Factory property taxes		$138,102
Factory sewer usage		57,500
Factory electricity usage		46,000
Selling and administrative expenses		95,450

Kingbird Manufacturing had an ending inventory of 97,750 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.62 per unit. In 2022, the company produced 40,200 basketballs, sold 83,400 basketballs, and had an ending inventory of 54,550 basketballs. The basketballs sold for $18.00 each. Kingbird uses the FIFO method.

Calculate Kingbird manufacturing cost per unit under a variable-costing system. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.)

Manufacturing cost

$enter the manufacturing cost per unit in dollars rounded to 2 decimal places

per unit

Prepare a variable-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) Calculate the manufacturing cost per unit under a throughput-costing system. (Round answer to 2 decimal places, e.g. 15.25.)

Prepare a throughput-costing income statement for 2022. Assume that increased costs in 2022 are related to variable costs other than materials. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.)