Reference no: EM133028151

Question - 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

Required - Assuming the company uses variable costing, calculate Whispering Winds's manufacturing cost per unit for 2022.