Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs.

Variable Costs per Unit
Direct materials		$7.65
Direct labor		$3.52
Variable manufacturing overhead		$5.92
Variable selling and administrative expenses		$3.98
Fixed Costs per Year
Fixed manufacturing overhead		$239,700
Fixed selling and administrative expenses		$214,302

Siren Company sells the fishing lures for $25.50. During 2017, the company sold 80,000 lures and produced 94,000 lures.

Assuming the company uses absorption costing, calculate Sirens manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g.10.50.)

Manufacturing cost per unit

$