During 2020, Rafael Corp. produced 35,910 units and sold 35,910 for $14 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 51,300 units. Variable manufacturing costs were $5 per unit. Annual fixed manufacturing overhead was $71,820 ($2 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $30,780. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs.

Calculate the manufacturing cost per unit.