Question: Prepare a variable costing income statement for 2025. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Prepare a variable costing income statement for 2025. (Enter negative amounts using either a negative sign preceding the number e.s. -45 or parentheses e.s. (45).) Wildhorse Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2025, the company incurred the following costs. Wildhorse Company sells the fishing lures for $36,00. During 2025, the company sold 82,000 lures and produced 95,000 lures. (a) Assuming the company uses variable costing, calculate Wildhorse's manufacturing cost per unit for 2025 , (Round answer to 2 decimal places, e.s. 10.50.) Manufacturing cost per unit
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