*Please answer part (b)*

Bridgeport's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Bridgeport's Company sells the fishing lures for $25.00. During 2022, the company produced 95,800 lures and sold 79,600. (a) Your answer is correct. Assuming the company uses variable costing, calculate Bridgeport's manufacturing cost per unit for 2022. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Prepare a variable-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25. Enter loss using Variable costs of goods manufactured Fixed manufacturing overhead Operating income before tax Variable costs of goods available for sale Fixed costs Fixed selling and administrative expenses Variable costs Contribution margin Variable cost of goods sold Total variable costs Loss Sales Total fixed costs Variable selling and administrative expenses