Crane Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, company following costs. Variable Costs per Unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $11.10 $5.11 $8.58 $5.77 $347,800 $310,948 Crane Company sells the fishing lures for $37.00. During 2022, the company sold 80,000 lures and produced 94,000 lures.

following costs Crane Company sells the fishing lures for $37,00. During 2022, the company sold B0,000 lures and produced 94,000 lures. Assuming the company uses variable costing. calculate Crane's manufacturing cost per unit for 2022. (Round answer to 2 decimal piaces, eg. 10.50) Manufacturing cost per unit