Novak's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the comparry incurred the follawing costs: Novak's Company sells the fishing lures for $26.00. During 2022, the compary produced 95,900 lures and sold 73,700 . (a) Assuming the company uses absorption costing, calculate Novak's manufacturing cost per unit for 2022. (Round per unit calculatians and final answer to 2 decimal places, eg 15.25.)