Splish'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 lures and sold 71,700. Assuming the company uses absorption costing, calculate Splish's manufacturing cost per unit for 2022. Assuming the company uses absorption costing calculate Splishs manufacturing cost per unit for 2022