Cullumber Company builds custom fishing lures for sporting goods stores, In its first year of operations, 2022, the comparyy incurred the following costs. Cullumber Company sells the fishing lures for $32.00. During 2022 , the company sold 79,000 lures and produced 88.000 lures. Assuming the company uses variable costing, calculate Cullumber's manufacturing cost per unit for 2022 . (Round answer to 2 decimal places, eg. 10.50.) Manufacturing cost per unit