A project has base-case earnings before interest and taxes of $11,444, fixed costs of $38,000, a selling price of $26 a unit, and a sales quantity of 15,336 units. All estimates are accurate within a plus/minus range of 2%. Depreciation is $11,900.

What is the base-case variable cost per unit? (Do not round your intermediate calculations. Round the final answer, if necessary, to two decimal places and enter it in canvas without the dollar ($) sign)