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Brief Exercise 8.9 a-b During 2020, Rafael Corp. produced 32,970 units and sold 32,970 for $16 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 47,100 units. Variable manufacturing costs were $5 per unit. Annual fixed manufacturing overhead was $65,940 ($2 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $28,260. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 5.25.) Manufacturing cost $ per unit Prepare a normal-costing income statement for the first year of operation. Rafael Corp. Income Statement-Normal Costing $