Splash'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 Direct labour Variable manufacturing overhead Variable selling and administrative expenses Fixed costs for year Fixed manufacturing overhead Fixed selling and administrative expenses $6.50 2.80 5.95 3.60 $352,980 239,400 Splish's Company sells the fishing lures for $26.00. During 2022, the company produced 95,400 lure