During 2020, Rafael Corp. produced 37,200 units and sold 37,200 for $16 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 46,500 units. Variable manufacturing costs were $6 per unit. Annual fixed manufacturing overhead was $74,400 ($2 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $18,600. 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. (Round answer to 2 decimal places, e.g. 5.25.)

Manufacturing cost

$

per unit