Question 35 During 2020, Rafael Corp. produced 36,800 units and sold 36,800 for $14 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 46,000 units. Variable manufacturing costs were $5 per unit. Annual fixed manufacturing overhead was $73,600 ($3 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $18,400. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. v (a) Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 5.25.) Manufacturing cost per unit