Waterway's Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs: Waterway's Company sells the fishing lures for $27,00. During 2022, the company produced 95,800 lures and sold 70,900 . Assuming the company uses absorption costing, calculate Waterway's manufacturing cost per unit for 2022. (Round per unit calculations and final answer to 2 decimal places, e. . 15.25.) Manufacturing cost $