During 2022, Coronado Corp. produced 29,520 units and sold 29.520 for $15.00 per unit. Variable manufacturing costs were $6.00 per unit. Annual fixed manufacturing overhead was $59,040 ( $2.00 per unit). Variable selling and administrative costs were $2.00 per unit sold, and fixed selling and administrative expenses were $39,360. Suppose the accountant for Coronado Corp. uses normalabsorption costing and uses the budgeted volume of 49,200 units to allocate the fixed overhead rather than the actual production volume of 29.520 units. 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 ploces, es. 5.25.)