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Sunland's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Variable cost per unit Direct materials $6.90 Direct labour 2.80 Variable manufacturing overhead 5.95 Variable selling and administrative expenses 3.85 Fixed costs for year Fixed manufacturing overhead $370,500 Fixed selling and administrative expenses 239,700 Sunland's Company sells the fishing lures for $24.00. During 2022, the company produced 95,000 lures and sold 79,200.(a) V Your answer is correct. Assuming the company uses variable costing, calculate Sunland's manufacturing cost per unit for 2022. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost 15.65 per unit e Textbook and Media Attempts: 1 of 3 usedSUNLAND'S COMPANY Income StatementVariable Costing For the Year Ended December 31, 2022 V Sales V' Less V'Z ' Variable costs V' Variable cost of goods sold V' Variable sellingand administrative expenses V' Total variable costs V ' Contribution margin V' $ 1486750 365750 $ 2280000 1852500 427500 Less Fixed costs Fixed manufacturing overhead 370500 i Fixed selling and administrative expenses 239700 Total fixed costs 610200 Operating income before tax V $ -182700