Cullumber Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the compary incurred the following costs. Cullumber Company sells the fishing lures for $26.50. During 2022, the compamy sold 79,000 lures and produced 89,000 lures. (a) Assuming the compary uses variable conting, calculate Cullumber's manufacturing cost per unit for 2022 , (Round answer fo 2 decimal ploces, es, 10 so. Mmutacturisg cost per uret