Wildhorse's Company builds custom fishing lures for sporting goods stores. In its first year of operations, $2022,$ the company incurred the following costs:

Variable cost per unit

Direct materials : $$6\mathrm{.}85$

Direct labour: $2\mathrm{.}75$

Variable manufacturing overhead: $5\mathrm{.}90$

Variable selling and administrative expenses : $3\mathrm{.}70$

Fixed costs for year

Fixed manufacturing overhead : $$334,600$

Fixed selling and administrative expenses : $240,900$

Wildhorse's Company sells the fishing lures for $$26\mathrm{.}00.$ During $2022,$ the company produced $95,600$ lures and sold $74,400.$

$($a$)$Assuming the company uses absorption costing, calculate Wildhorse's manufacturing cost per unit for $2022.($Round per unit calculations and final answer to $2$ decimal places, eg$.15\mathrm{.}25.)$

Answer: Manufacturing cost is $ $19$ per unit

$($b$)|$ Prepare an absorption$-$costing income statement for $2022.$