Crane Compary builds oustom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Crane Company sells the fishing lures for $26.00. During 2022, the company sold 80,000 lures and produced 94,000 lures. Assuming the company uses variable costing, calculate Crane's manufacturing cost per unit for 2022 . (Round onswer to 2 decimal places, es. 10.50.) Manufacturing cost per unit