During 2022, Wildhorse Corp. produced 38,720 units and sold 38,720 for $15.00 per unit. Variable manufacturing costs were $6.00 per unit. Annual fixed manufacturing overhead was $77,440 ($2.00 per unit). Variable selling and administrative costs were $2.00 per unit sold, and fixed selling and administrative expenses were $19,360. Suppose the accountant for Wildhorse Corp. uses normal-absorption costing and uses the budgeted volume of 48,400 units to allocate the fixed overhead rather than the actual production volume of 38,720 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 places, e.g. 5.25.) Manufacturing cost $enter the manufacturing cost per unit in dollars rounded to 2 decimal places per unit