Average Cost per Unit
Direct materials	$ 5.00
Direct labor	$ 2.50
Variable manufacturing overhead	$ 1.40
Fixed manufacturing overhead	$ 4.00
Fixed selling expense	$ 2.00
Fixed administrative expense	$ 2.20
Sales commissions	$ 1.20
Variable administrative expense	$ 0.45

3. If 8,000 units are produced and sold, what is the variable cost per unit produced and sold? (Round your answer to 2 decimal places.)