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Tamarisk's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Tamarisk's Company sells the fishing lures for $24.00. During 2022 , the company produced 95,900 lures and sold 79,300. (a) Assuming the company uses variable costing, calculate Tamarisk's manufacturing cost per unit for 2022 . (Round per unit calculations and final answer to 2 decimal places, e.g. 15.25.)