Can someone please explain how this problem is done?

Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs.

Variable Costs per Unit
Direct materials	$7.65
Direct labor	$3.52
Variable manufacturing overhead	$5.92
Variable selling and administrative expenses	$3.98
Fixed Costs per Year
Fixed manufacturing overhead	$239,700
Fixed selling and administrative expenses	$214,302

Siren Company sells the fishing lures for $25.50. During 2017, the company sold80,000lures and produced94,000lures.

Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2017.(Round answer to 2 decimal places, e.g.10.50.)

What is the Manufacturing cost per unit?