Manufacturing cost per unit in variable costing Variable CostingVariable costs per unit Direct Materials7.73Direct labor2.52Variable manufacturing overhead5.92Fixed costs per yearFixed manufacturing overhead Cost per Unit16.17 The fixed manufacturing cost per unit is the total fixed manufacturing cost divided by the total number of lures produced. Variable costing income statement POLK COMPANY Income Statement For the Year Ended December 31, 2012 Variable Costing Cost per unit QuantityTotal costSales25.7580,0002060000Variable cost of goods sold16.1780,0001293600Variable selling & Adminis