Sunland Company builds custom fishing lures for sporting goods stores. In its first year of operations, $2025,$ the company incurred the

following costs.

Fixed Costs per Year

Fixed manufacturing overhead $$266,800$

Fixed selling and administrative expenses $$243,716$

Sunland Company sells the fishing lures for $$29\mathrm{.}00.$ During $2025,$ the company sold $82,000$ lures and produced $92,000$ lures.

$($a$)$

Your answer is incorrect.

Assuming the company uses variable costing, calculate Sunland's manufacturing cost per unit for $2025.($Round answer to $2$ decimal

places, e$.$g$.10\mathrm{.}50.)$

Manufacturing cost per unit $