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 Direct labor Variable manufacturing overhead Variable selling and administrative expenses $8.18 $2.67 $6.27 $4.25 Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $257,971 $261,709 Felde Company sells the fishing lures for $27.25. During 2014, the company sold 81,500 lures and produced 95,900 lures. Assuming the company uses variable costing, calculate Felde's manufacturing cost per unit for 2014. (Round answer to 2 decimal places, e.g.10.50.) Manufacturing cost per unit