Sheffield 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 $2.75 1.40 5.60 0.40 0.20 Variable costs per unit Rubber Other materials-indirect Ball makers- direct labour Factory electricity usage Factory water usage Other labour--indirect Selling and administrative expenses Fixed costs per year Factory property taxes Factory sewer usage Factory electricity usage Selling and administrative expenses 0.25 0.40 $133,288 55,500 44.400 92,130 Sheffield Manufacturing had an ending inventory of 94,350 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 38,800 basketballs, sold 80,500 basketballs, and had an ending inventory of 52,650 basketballs. The basketballs sold for $18.00 each Sheffield uses the FIFO method. Calculate Sheffield' manufacturing cost per unit under a variable-costing system. (Round per unit calculations and final answer to 2 decimal places, c.8. 15.25.) Manufacturing cost per unit Prepare a variable costing income statement for 2022. (Round per unit calculations to 2 decimal places, . 15.25 and final answers to a decimal places, es 125.) SHEFFIELDMANUFACTURING Variable-Costing Income Statement Sales in unit . . Calculate the manufacturing cost per unkt under a throughout-costing system (Round dowwer to 2 decimal laces 3.15 25:) 5 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 z decimal places, ex 15.25 and final answers to decimal places, s. 125.) SHEFFIELDMANUFACTURING Throughput Costing-Income Statement Sales in units e Calculate Sheffield' manufacturing cost per unit under absorption costing (Round per unit calculations and mal answer to 2 decimal places. e. 15.25.) 2021 2022 $ per unit Manufacturing Cost per unit 3