Whesering Winds's Ea$-$pany bulds custom fishng hres for sporting goods stores in its first year of operations. $2022$ the compony incurred the following costs:

Variable cost per unt

Direct materials

$$6\mathrm{.}80$

Direct labour

$2\mathrm{.}75$

Variable manufacturing overhead

$5\mathrm{.}80$

Veiable selling and administitative expenses $3\mathrm{.}80$

Fixed costs for year

Fixed mantacturngeverhad

$$316,470.$ fixed selling and administrative expenses $240,609.$whispering winds company sells the finishing lures for $$26\mathrm{.}00.$ During $2022,$ the company produces $95,900$ and sold $70,400.$

assume the company uses absorption costing, find windes's manufacturing cost per unit for $2022$ and prepare an absorption costing income statement for $2022$

WHISPEMHO WINDS$5$ COMPANY Income Statentent$-$llesption Casking