Numero Uno Company reports the following information for the current year: price per unit = $25.00; variable manufacturing cost per unit = $7.00; annual fixed manufacturing costs = $25,000; variable sales and administrative costs per unit sold = $8.00; annual fixed sales and administrative costs = $30,000. Assume the current year is its first year of operations. Also assume Numero Uno uses absorption costing to prepare its Income Statement. Determine the average cost of manufacturing one unit if 10,000 units are manufactured and 10,000 units are sold.