Variable cost per unit Direct materials $6.85 Direct labour 2.80 Variable manufacturing overhead 5.85 Variable selling and administrative expenses 3.50 Fixed costs for year Fixed manufacturing overhead $285,000 Fixed selling and administrative expenses 239,700 Bob's Company sells the fishing lures for $25. During 2020, the company sold 81,700 lures and produced 95,000 lures. Assuming the company uses absorption costing, calculate Bob's manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e.g. 15.25.) Manufacturing cost 18.50 per unit Prepare an absorption-costing income statement for 2020. BOB'S COMPANY Income Statement-Absorption Costing For the Year Ended Dece Sales Less 1: Variable