During 2022, Bridgeport Corp. produced 35,910 units and sold 35,910 for $14.00 per unit. Variable manufacturing costs were $5.00 per unit. Annual fixed manufacturing overhead was $71,820 ($2.00 per unit). Variable selling and administrative costs were $2.00 per unit sold, and fixed selling and administrative expenses were $30,780. Suppose the accountant for Bridgeport Corp. uses normal-absorption costing and uses the budgeted volume of 51,300 units to allocate the fixed overhead rather than the actual production volume of 35,910 units. 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.