Splishs 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 $6.40 Direct labour 2.76 Variable manufacturing overhead 5.79 Variable selling and administrative expenses 3.90 Fixed costs for year Fixed manufacturing overhead $289,365 Fixed selling and administrative expenses 238,700 Splishs Company sells the fishing lures for $25.00. During 2022, the company produced 96,100 lures and sold 78,400. (a) Assume the company uses normal-absorption costing and uses the budgeted volume of 95,500 units to allocate the fixed overhead rate rather than the actual production volume of 96,100 units. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. Do the following: 1. Calculate the manufacturing cost per unit. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $enter the manufacturing cost per unit in dollars rounded to 2 decimal places per unit 2. Prepare a normal-absorption-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.) SPLISHS COMPANY Income StatementNormal-Absorption Costing choose the accounting period select an income statement item $enter a dollar amount select an opening section name : select an income statement item $enter a dollar amount select between addition and deduction : select an income statement item enter a dollar amount select a summarizing line for the first part enter a total amount for the first part select between addition and deduction : select an income statement item enter a dollar amount select a closing section name enter a total amount for this section select between addition and deduction : select an income statement item enter a dollar amount enter a subtotal of the two previous amounts select a summarizing line for the second part enter a total amount for the second part select between addition and deduction : select an income statement item enter a dollar amount select a closing name for this statement $enter a total net income amount