Polk Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2012, the company incurred the following costs. Variable Cost per Unit Direct materials $7.95 Direct labor $2.60 Variable manufacturing overhead $6.10 Variable selling and administrative expenses $4.13 Fixed Costs per Year Fixed manufacturing overhead $247,590 Fixed selling and administrative expenses $254,506 Polk Company sells the fishing lures for $26.50. During 2012, the company sold 80,100 lures and produced 94,500 lures. Collapse question part (a) Assuming the company uses variable costing, calculate Polks manufacturing cost per unit for 2012. (Round answer to 2 decimal places, e.g.10.50.) Manufacturing cost per unit $