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		$7.80
Direct labor		$3.59
Variable manufacturing overhead		$6.03
Variable selling and administrative expenses		$4.06
Fixed Costs per Year
Fixed manufacturing overhead		$239,200
Fixed selling and administrative expenses		$218,504

Siren Company sells the fishing lures for $26.00. During 2017, the company sold 79,000 lures and produced 92,000 lures.

Assume that the company uses absorption costing, calculate Siren's manufactoring cost for 2017, what is the Manufactoring cost per unit?