Bonita$$s Company builds custom fishing lures for sporting goods stores. In its first year of

operations, $2022,$the company incurred the following costs:

Variable cost per unit

Direct materials $$6\mathrm{.}85$

Direct labour $2\mathrm{.}80$

Variable manufacturing overhead $5\mathrm{.}85$

Variable selling and administrative expenses $3\mathrm{.}50$

Fixed costs for year

Fixed manufacturing overhead $$285,000$

Fixed selling and administrative expenses $239,700$

Bonita$$s Company sells the fishing lures for $$25\mathrm{.}00.$ During $2022,$the company produced $95,000$

lures and sold $81,700.$

Assuming the company uses absorption costing, calculate Bonita$$s manufacturing cost per unit

for $2022.($Round per unit calculations and final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Manufacturing cost $ per unit