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 the manufacturing cost per unit under a throughput-costing system. (Round 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 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 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.)

SUNLANDMANUFACTURING Throughput 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 Variable selling and administrative expenseThroughput contribution marginThroughput cost of goods soldVariable cost of goods soldBeginning inventorySalesFixed manufacturing, selling and administrative costsOperating expensesNet income before taxEnding inventory				$enter a dollar amount
select between addition and deduction AddLess: select an income statement item Throughput cost of goods soldOperating expensesNet income before taxEnding inventoryVariable cost of goods soldFixed manufacturing, selling and administrative costsBeginning inventoryVariable selling and administrative expenseThroughput contribution marginSales				enter a dollar amount
select a summarizing line for the first part Operating expensesNet income before taxThroughput contribution marginFixed manufacturing, selling and administrative costsSalesBeginning inventoryVariable selling and administrative expenseEnding inventoryVariable cost of goods soldThroughput cost of goods sold				enter a total amount for the first part
select an opening section name AddLess: select an opening section name Ending inventoryFixed manufacturing, selling and administrative costsVariable selling and administrative expenseNet income before taxVariable cost of goods soldThroughput contribution marginBeginning inventorySalesThroughput cost of goods soldOperating expenses
select an income statement item Variable selling and administrative expenseOperating expensesVariable cost of goods soldSalesThroughput cost of goods soldFixed manufacturing, selling and administrative costsThroughput contribution marginBeginning inventoryEnding inventoryNet income before tax		$enter a dollar amount
select an income statement item Throughput contribution marginVariable cost of goods soldOperating expensesThroughput cost of goods soldNet income before taxVariable selling and administrative expenseEnding inventorySalesBeginning inventoryFixed manufacturing, selling and administrative costs		enter a dollar amount
select an income statement item Beginning inventoryVariable selling and administrative expenseThroughput cost of goods soldSalesFixed manufacturing, selling and administrative costsOperating expensesNet income before taxThroughput contribution marginEnding inventoryVariable cost of goods sold		enter a dollar amount
				enter a subtotal of the three previous amounts
select a closing name for this statement SalesVariable cost of goods soldNet income before taxThroughput contribution marginFixed manufacturing, selling and administrative costsThroughput cost of goods soldVariable selling and administrative expenseBeginning inventoryOperating expensesEnding inventory				$enter a total amount for this statement