Sheridan Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Variable Costs per Unit Direct materials $ 10.20 Direct labor $ 4.69 Variable manufacturing overhead $ 7.89 Variable selling and administrative expenses $ 5.30 Fixed Costs per Year Fixed manufacturing overhead $ 323,000 Fixed selling and administrative expenses $ 285,736 Sheridan Company sells the fishing lures for $ 34.00. During 2022, the company sold 81,000 lures and produced 95,000 lures.

(a) Assuming the company uses variable costing, calculate Sheridans manufacturing cost per unit for 2022. (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit $ enter the manufacturing cost per unit in dollars rounded to 2 decimal places