During 2022, Pharoah Corp. produced 30,000 units and sold 30,000 for $16.00 per unit. Variable manufacturing costs were $5.00 per unit. Annual fixed manufacturing overhead was $60,000($2.00 per unit). Variable selling and administrative costs were $2.00 per unit sold, and fixed selling and administrative expenses were $40,000. Suppose the accountant for Pharoah Corp, uses normal-absorption costing and uses the budgeted volume of 50,000 units to allocate the fixed overhead rather than the actual production volume of 30,000 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, e8. 5.25.)