Following is the revenue and cost data for Naddy Roxs Inc. in the manufacturing of children's bedding for the year ended December 31, 2020: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Selling price Units produced and sold $30 per bed cover $12 per bed cover $8 per bed cover $11,978 $18 per bed cover $89,800 $110 per bed cover 10.100 bed covers Assume the company uses normal costing and uses the budgeted volume of 11,300 units to allocate the fixed overhead rate rather than the actual production volume of 10,100 units. The company expenses production volume variances to cost of goods sold in the accounting period in which they occur. Calculate the unit manufacturing cost. (Round answer to 2 decimal places, e.g. 15.25.) $ Manufacturing cost per unit Prepare a normal-costing income statement for 2020. Naddy Roxs Inc. Income Statement Absorption Costing Using Normal-Costing Approach $