View Policies Current Attempt in Progress Wildhorse Corp. is a manufacturer of specialty in-line skates. The operating results for 2022 are as follows: Units produced 19.200 pairs Units sold 18,000 pairs Selling price $200.00 per pair Production information: Direct materials $921,600 Direct labour 691,200 432.000 Variable manufacturing overhead Fixed manufacturing overhead 796,800 There was no beginning finished goods inventory (a) Assume the company uses normal-absorption costing and uses the budgeted volume of 24.900 pairs to allocate the fixed overhead rate rather than the actual production volume of 19.200 pairs. 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, es. 15.25.) Manufacturing cost $ per unit 2. Prepare a normal-absorption-costing income statement for 2022. (Round per unit calculations to 2 decimal places, eg. 15.25 and final answers to decimal places, eg. 125)