Oriole Company builds custom fishing lures for sporting goods stores, in its first year of operations, 2020 , the company incurred the: following costs. Oriole Company sells the fishing lures for $31,50, During 2020 , the company sold 82,000 lures and produced 91,000 lures. (a) Assuming the company uses variable costing, calculate Oriole's manufacturing cost per unit for 2020 . (Round answer to 2 decimal places, eg. 10.50) Manufacturing cost per unit