Shamrock's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Shamrock's Company sells the fishing lures for \$27,00. During 2022, the company produced 95,100 lures and sold 71,100. Assuming the company uses absorption costing, calculate Shamrock's manufacturing cost per unit for 2022. (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.)