Wildhorse Manufacturing produces basketballs used for indoor and outdoor games. The company has had significant troubles over the past few years, as the number of competitors in the basketball market has increased dramatically. Recently, the company was forced to cut back production in order to reduce its rising inventory level. The following is a list of costs for the company in 2022:

Variable costs per unit
Rubber		$2.85
Other materials—indirect		1.40
Ball makers—direct labour		5.60
Factory electricity usage		0.40
Factory water usage		0.15
Other labour—indirect		0.25
Selling and administrative expenses		0.40
Fixed costs per year
Factory property taxes		$134,225
Factory sewer usage		56,000
Factory electricity usage		44,800
Selling and administrative expenses		92,960

Wildhorse Manufacturing had an ending inventory of 95,200 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.67 per unit. In 2022, the company produced 39,500 basketballs, sold 81,200 basketballs, and had an ending inventory of 53,500 basketballs. The basketballs sold for $19.00 each. Wildhorse uses the FIFO method.

Calculate Wildhorse’ manufacturing cost per unit under a variable-costing system.

Manufacturing cost

$enter the manufacturing cost per unit in dollars rounded to 2 decimal places

per unit

Prepare a variable-costing income statement for 2022. 

WILDHORSEMANUFACTURING Variable-Costing Income Statement choose the accounting period December 31, 2022For the Month Ended December 31, 2022For the Year Ended December 31, 2022
Sales in units				enter a number of units
select an income statement item Variable selling and administrativeFixed costsSalesCost of goods available for saleEnding inventoryBeginning inventoryOperating incomeCost of goods manufacturedFixed selling and administrativeContribution marginVariable costsFixed manufacturing overhead				$enter a dollar amount
select between addition and deduction AddLess:select an opening name for section one Ending inventoryCost of goods manufacturedCost of goods available for saleContribution marginBeginning inventorySalesFixed manufacturing overheadFixed costsFixed selling and administrativeVariable costsVariable selling and administrativeOperating income
select an income statement item Cost of goods manufacturedCost of goods available for saleEnding inventoryVariable selling and administrativeBeginning inventoryFixed selling and administrativeSalesFixed costsOperating incomeFixed manufacturing overheadVariable costsContribution margin		$enter a dollar amount
select an income statement item Cost of goods available for saleCost of goods manufacturedSalesFixed manufacturing overheadContribution marginFixed selling and administrativeVariable costsVariable selling and administrativeBeginning inventoryFixed costsEnding inventoryOperating income		enter a dollar amount
select an income statement item Cost of goods manufacturedContribution marginOperating incomeCost of goods available for saleVariable selling and administrativeEnding inventoryFixed manufacturing overheadBeginning inventoryVariable costsSalesFixed selling and administrativeFixed costs		enter a subtotal of the two previous amounts
select an income statement item Variable selling and administrativeVariable costsBeginning inventoryCost of goods manufacturedContribution marginSalesFixed selling and administrativeFixed costsOperating incomeCost of goods available for saleFixed manufacturing overheadEnding inventory		enter a dollar amount
select a closing name for section one Variable costsContribution marginFixed manufacturing overheadEnding inventoryFixed selling and administrativeCost of goods available for saleCost of goods manufacturedVariable selling and administrativeOperating incomeFixed costsSalesBeginning inventory		enter a total amount for section one
select an income statement item Variable selling and administrativeCost of goods manufacturedFixed selling and administrativeOperating incomeContribution marginSalesFixed costsCost of goods available for saleVariable costsBeginning inventoryFixed manufacturing overheadEnding inventory		enter a dollar amount
				enter a subtotal of the two previous amounts
enter a total amount for the first part Variable costs Cost of goods available for sale Contribution marginEnding inventorySalesVariable selling and administrativeFixed selling and administrativeFixed manufacturing overhead Operating incomeCost of goods manufacturedBeginning inventoryFixed costs				enter a dollar amount
select between addition and deduction AddLess: select an opening name for section two SalesCost of goods available for saleVariable costsFixed manufacturing overheadContribution marginCost of goods manufacturedEnding inventoryBeginning inventoryFixed selling and administrativeVariable selling and administrativeOperating incomeFixed costs
select an income statement item Cost of goods manufacturedCost of goods available for saleOperating incomeVariable selling and administrativeSalesFixed selling and administrativeContribution marginFixed costsEnding inventoryFixed manufacturing overheadBeginning inventoryVariable costs		enter a dollar amount
select an income statement item SalesEnding inventoryCost of goods available for saleBeginning inventoryFixed selling and administrativeContribution marginCost of goods manufacturedFixed costsFixed manufacturing overheadVariable selling and administrativeVariable costsOperating income		enter a dollar amount
				enter a subtotal of the two previous amounts
select a closing name for this statement Ending inventory Contribution margin Variable selling and administrative Fixed costs Fixed manufacturing overhead Cost of goods available for saleSalesVariable costsFixed selling and administrative Operating income Cost of goods manufactured Beginning inventory				$enter a total amount for this statement

Calculate the manufacturing cost per unit under a throughput-costing system. (Round answer to 2 decimal places, e.g. 15.25.)

Manufacturing cost

$enter the manufacturing cost per unit in dollars rounded to 2 decimal places

per unit