Problem $3-70($Algo$)$ Extenslons of the CVP Model$-$Taxes $($LO $3-4)$

Roxford Plastics manufactures and sells model airplane kits for hobbyists for a price of $$14.$ The fixed costs amount to $$178,000$ per

year, of which $$113,000$ is manufacturing related. At an annual sales volume of $35,400$ kits, Roxford earns $$73,025$ after taxes. Roxford

has an income tax rate of $23$ percent.

Requlred:

What is the variable cost per unit for a kit?

Note: Round your answer to $2$ declmal places.