Bobs Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs:

Variable cost per unit
	Direct materials	$6.85
	Direct labour	2.90
	Variable manufacturing overhead	5.90
	Variable selling and administrative expenses	3.75
Fixed costs for year
	Fixed manufacturing overhead	$354,460
	Fixed selling and administrative expenses	240,900

Bobs Company sells the fishing lures for $25. During 2020, the company sold 79,600 lures and produced 95,800 lures.

Assuming the company uses variable costing, calculate Bobs manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e.g. 15.25.)