Roxford Plastics manufactures and sells model airplane kits for hobbyists for a price of $14. The fixed costs amount to $188,000 per year, of which $123,000 is manufacturing related. At an annual sales volume of 35,900 kits, Roxford earns $75,275 after taxes. Roxford has an income tax rate of 23 percent. Required: What is the variable cost per unit for a kit? Note: Round your answer to 2 decimal places