During 2020, Rafael Corp. produced 29,160 units and sold 29,160 for $14 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 48,600 units. Variable manufacturing costs were $4 per unit. Annual fixed manufacturing overhead was $58,320 ($2 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $38,880. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs.

question part (a) Calculate the manufacturing cost per unit :