Pharoah Equipment Company manufactures and distributes industrial air compressors. The following data are available for the year ended December 31, 2022. The company had no beginning inventory. In 2022, it produced 1,410 units but sold only 1,210 units. The unit selling price was $4,570. Costs and expenses were as follows: Variable costs per unit Direct materials $760 Direct labour 1,380 Variable manufacturing overhead 210 Variable selling and administrative expenses 65 Annual fixed costs and expenses Fixed manufacturing overhead $1,192,000 Selling and administrative expenses 104,900 (a) Calculate the manufacturing cost of one unit of product using variable costing. Manufacturing cost ta per unit