Felde Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2014, the company incurred the following costs. Variable Costs per Unit Direct materials $7.58 Direct labor $2.47 Variable manufacturing overhead $5.81 Variable selling and administrative expenses $3.94 Fixed Costs per Year Fixed manufacturing overhead $238,293 Fixed selling and administrative expenses $242,501 Felde Company sells the fishing lures for $25.25. During 2014, the company sold 81,300 lures and produced 95,700 lures.

Assuming the company uses variable costing, calculate Feldes manufacturing cost per unit for 2014. (Round answer to 2 decimal places, e.g.10.50.)