Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, 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 Siren Company sells the fishing lures for $34.00. During 2020, the company sold 81,000 lures and produced 95,000 lures.

Assuming the company uses absorption costing, calculate Sirens manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e.g. 10.50.)

Manufacturing cost per unit: