Humero Uno Company reports the following information for the current year lsee table), which is its first year of operations. Assume Numero Uno uses absorption costing to prepare its financial statements. Revenues: l, units @ $30.DD per unit Operating Expenses: Variable Selling and Administrative costs: $2.5 per unit sold Fixed Selling and Administrative costs: $116,0D annually Manufacturing Costs: Variable costs: ll, units @ $5. per unit manufactured Fixed costs: $99,UDU annually Inventories: Beginning Ending Work in Process 0 units D units Finished Goods 0 units l,DD units Determine the unit ti.e., average} cost of goods manufactured. {Round to the nearest $.1]