Mercer Ltd$.$ makes and sells $10,000$ units. Average PRODUCT costs PER UNIT at that level were:

Direct materials $$7\mathrm{.}00$

Direct labor $$3\mathrm{.}50$

Variable manufacturing overhead $$1\mathrm{.}50$

Fixed manufacturing overhead $$7\mathrm{.}00$

Fixed selling costs $$3\mathrm{.}00$

Fixed administrative costs $$2\mathrm{.}00$

Sales commissions $$2\mathrm{.}00$

Variable administrative expense $$0\mathrm{.}50$

What would be the cost per unit if they produced and sold $8,740$ units during the period? $($enter rounded to two decimals, e$.$g$.,$ x$.$xx$)$