Metlock 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 $2.85 Variable costs per unit Rubber Other materials-indirect Ball makers-direct labour Factory electricity usage 1.20 5.70 0.40 Factory water usage 0.2 Other labour--indirect 0.25 Selling and administrative expenses 0.40 Fixed costs per year $124,800 Factory property taxes ORI Type here to search property taxes 8 $124,800 Factory sewer usage 52,000 Factory electricity usage Selling and administrative expenses 41,600 86,320 Metlock Manufacturing had an ending inventory of 88,400 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.70 per unitlin 2022, the company produced 36,400 basketballs sold 75,400 basketballs, and had an ending inventory of 49,400 basketballs. The basketballs sold for $21.00 each. Metlock uses the FIFO method Calculate Metlock' manufacturing cost per unit under a variable-costing system. (Round per unit calculations and final answer to 2 decimal places, eg. 15.25.) Manufacturing cost 10.6 per unit answers to O decimal places, e.g. 125.) (Round per unit calculations to 2 decimal places, e.g. 15.25 and final METLOCKMANUFACTURING Variable-Costing Income Statement For the Year Ended December 31, 2022 Sales in units 75400 Sales 1583400 Less Variable costs Beginning inventory Cost of goods manufactured 385840 Cost of goods available for sale 24C