Windsor's Company builds custom shing lures for sportinggoods stores. In its rst year of operations, 2022. the company incurred thefollowing costs: Variable cost per unit Direct materials $6.65 Direct labour 2.95 Variable manufacturing overhead 5.95 Variable selling and administrative expenses 3.95 Fixed costs forvear Fixed manufacturing overhead $391,960 Fixed selling and ad ministrative expenses 240.200 Windsor's Company sells the shing lures for $27.00. During 2022, the company produced 95.600 lures and sold 76,000. (a) 5 Your answer is incorrect. Assuming the company uses absorption costing, calculate Windsor's manufacturing cost per unit for 2022. [Round per unit calculations and nal answer to 2 decimal places. as. 15.25.} Manufacturing cost $ per unit