Reference no: EM132944274

Whispering Winds'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 $6.55
Direct labour 3.00
Variable manufacturing overhead 5.90
Variable selling and administrative expenses 3.60
Fixed costs for year
Fixed manufacturing overhead $324,020
Fixed selling and administrative expenses 239,500

Problem (a) Assuming the company uses variable costing, calculate Whispering Winds's manufacturing cost per unit for 2022. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.)