During 2020, Rafael Corp. produced 29,400 units and sold 29,400 for $16 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 49,000 units. Variable manufacturing costs were $6 per unit. Annual fixed manufacturing overhead was $58,800 ($3 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $39,200. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. (a) Your Answer Correct Answer (Used) Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 5.25.) Manufacturing cost +A $ 7.20 per unit