During 2020, Rafael Corp. produced 40,800 units and sold 40,800 for $16 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 51,000 units. Variable manufacturing costs were $7 per unit. Annual fixed manufacturing overhead was $81,600 ($3 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $20,400. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs.

(a)

Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 5.25.)

Manufacturing cost

$

per unit