iren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs.

Variable Costs per Unit
Direct materials	$7.65
Direct labor	$3.52
Variable manufacturing overhead	$5.92
Variable selling and administrative expenses	$3.98
Fixed Costs per Year
Fixed manufacturing overhead	$239,700
Fixed selling and administrative expenses	$214,302

Siren Company sells the fishing lures for $25.50. During 2017, the company sold80,000lures and produced94,000lures.

(a) Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2017.(Round answer to 2 decimal places, e.g.10.50.)