please explain

Following is the revenue and cost data for Naddy Rows inc. in the manufacturing of children's bedding for the year ended December 31.2020 Assume the company uses normal costing and uses the budgeted volume of 10,700 units to allocate the foced overhead rate rather than the actual production volume of 9,500 units. The company expenses production volume variances to cost of goods sold in the accounting period in which they occur. Calculate the unit manufacturing cost. (Round answer to 2 decimal places, eg. 15.25.) question 4 of 12 15 Prepare a normal-costing income statement for 2020