Sunland 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:

Variable costs per unit
Rubber		$2.75
Other materialsindirect		1.40
Ball makersdirect labour		5.60
Factory electricity usage		0.40
Factory water usage		0.15
Other labourindirect		0.26
Selling and administrative expenses		0.40
Fixed costs per year
Factory property taxes		$128,325
Factory sewer usage		53,500
Factory electricity usage		42,800
Selling and administrative expenses		88,810

Sunland Manufacturing had an ending inventory of 90,950 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.60 per unit. In 2022, the company produced 37,500 basketballs, sold 77,600 basketballs, and had an ending inventory of 50,850 basketballs. The basketballs sold for $19.00 each. Sunland uses the FIFO method.

Calculate Sunland manufacturing cost per unit under a variable-costing system. (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

Prepare a variable-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.)

SUNLANDMANUFACTURING Variable-Costing Income Statement choose the accounting period December 31, 2022For the Month Ended December 31, 2022For the Year Ended December 31, 2022
Sales in units				enter a number of units
select an income statement item Fixed manufacturing overheadSalesVariable costsOperating incomeVariable selling and administrativeCost of goods manufacturedFixed selling and administrativeBeginning inventoryFixed costsContribution marginEnding inventoryCost of goods available for sale				$enter a dollar amount
select between addition and deduction AddLess:select an opening name for section one Fixed selling and administrativeFixed manufacturing overheadVariable selling and administrativeEnding inventoryOperating incomeSalesFixed costsBeginning inventoryCost of goods available for saleCost of goods manufacturedContribution marginVariable costs
select an income statement item Variable costsOperating incomeFixed selling and administrativeEnding inventoryBeginning inventoryVariable selling and administrativeCost of goods available for saleFixed manufacturing overheadFixed costsSalesContribution marginCost of goods manufactured		$enter a dollar amount
select an income statement item Contribution marginVariable selling and administrativeFixed manufacturing overheadEnding inventoryBeginning inventoryCost of goods available for saleSalesCost of goods manufacturedFixed costsVariable costsFixed selling and administrativeOperating income		enter a dollar amount
select an income statement item Fixed manufacturing overheadBeginning inventoryFixed costsCost of goods manufacturedVariable costsCost of goods available for saleEnding inventorySalesContribution marginOperating incomeFixed selling and administrativeVariable selling and administrative		enter a subtotal of the two previous amounts
select an income statement item Fixed selling and administrativeCost of goods available for saleEnding inventoryOperating incomeVariable costsContribution marginVariable selling and administrativeBeginning inventoryFixed costsCost of goods manufacturedFixed manufacturing overheadSales		enter a dollar amount
select a closing name for section one Ending inventoryCost of goods manufacturedContribution marginBeginning inventoryCost of goods available for saleFixed costsVariable selling and administrativeFixed manufacturing overheadSalesVariable costsOperating incomeFixed selling and administrative		enter a total amount for section one
select an income statement item Cost of goods available for saleCost of goods manufacturedContribution marginEnding inventoryFixed selling and administrativeVariable costsFixed manufacturing overheadFixed costsBeginning inventorySalesVariable selling and administrativeOperating income		enter a dollar amount
				enter a subtotal of the two previous amounts
enter a total amount for the first part Cost of goods manufacturedSalesBeginning inventoryOperating incomeContribution marginEnding inventoryFixed costsFixed selling and administrativeVariable costsCost of goods available for saleFixed manufacturing overheadVariable selling and administrative				enter a dollar amount
select between addition and deduction AddLess: select an opening name for section two Fixed costsFixed selling and administrativeContribution marginVariable selling and administrativeBeginning inventoryOperating incomeCost of goods manufacturedCost of goods available for saleSalesVariable costsFixed manufacturing overheadEnding inventory
select an income statement item Operating incomeEnding inventorySalesVariable costsCost of goods available for saleFixed selling and administrativeCost of goods manufacturedFixed costsVariable selling and administrativeBeginning inventoryContribution marginFixed manufacturing overhead		enter a dollar amount
select an income statement item Variable costsFixed costsEnding inventoryBeginning inventoryFixed selling and administrativeCost of goods available for saleContribution marginVariable selling and administrativeOperating incomeCost of goods manufacturedFixed manufacturing overheadSales		enter a dollar amount
				enter a subtotal of the two previous amounts
select a closing name for this statement Cost of goods manufacturedFixed costsFixed selling and administrativeFixed manufacturing overheadSalesOperating incomeVariable costsCost of goods available for saleContribution marginVariable selling and administrativeBeginning inventoryEnding inventory				$enter a total amount for this statement