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Metlock Manufacturing produces basketballs used for indoor and outdoor games. The company has had significant troubles over the past few years, as the number of competitors in the basketball market has increased dramatically. Recently, the company was forced to cut back production in order to reduce its rising inventory level. The following is a list of costs for the company in 2022: Variable costs per unit Rubber $2.85 1.20 5.70 Other materials-indirect Ball makers-direct labour Factory electricity usage Factory water usage Other labour-indirect 0.40 0.20 0.25 0.40 Selling and administrative expenses Fixed costs per year Factory property taxes $124,800 Factory sewer usage 52,000 41,600 Factory electricity usage Selling and administrative expenses 86,320 Metlock Manufacturing had an ending inventory of 88,400 basketballs in 2021. For these units, the fixed manufacturing overhead cost was $4.00 per unit and variable manufacturing costs were $9.70 per unit. In 2022, the company produced 36,400 basketballs, sold 75,400 basketballs, and had an ending inventory of 49,400 basketballs. The basketballs sold for $21.00 each. Metlock uses the FIFO method. Calculate Metlock' manufacturing cost per unit under a variable-costing system. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $ $ per unit Prepare a variable-costing income statement for 2022. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) METLOCKMANUFACTURING Variable-Costing Income Statement Sales in units $ GA $ Cost of goods available for sale Beginning inventory Variable costs Variable selling and administrative Sales Fixed manufacturing overhead Operating income Fixed selling and administrative Contribution margin Fixed costs Cost of goods manufactured Ending inventory Calculate the manufacturing cost per unit under a throughput-costing system. (Round answer to 2 decimal places, e.g. 15.25.) Manufacturing cost $ per unit Prepare a throughput-costing income statement for 2022. Assume that increased costs in 2022 are related to variable costs other than materials. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answers to decimal places, eg. 125.) METLOCKMANUFACTURING Throughput Costing-Income Statement Sales in units $ $