Assignment #4 9C Partly sunny Question 8 of 10 Variable cost per unit Sheffield's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Direct materials Direct labour < > Variable manufacturing overhead Variable selling and administrative expenses Fixed costs for year Fixed manufacturing overhead Fixed selling and administrative expenses Q Search $6.55 2.85 5.80 3.95 $344,520 239,200 Sheffield's Company sells the fishing lures for $26.00. During 2022, the company produced 95,700 lures and sold 76,400. = *** a. assuming the company uses absorption costing calculate sheffield's manufacturing cost per unit for 2022