Mohiam Publishing produces paperback books and had the following information available when $8,400$ units were made:

Administrative wages $$29,400$

Wages for factory workers $16,800$

Paper $7,700$

Rent on factory equipment $14,200$

Salary of factory manager $5,400$

Advertising $($variable$)3,300$

What is the company's variable cost per unit? As needed, round your final answer $($but not intermediate steps$)$ to two decimal places.