Whesering Winds's Ea$-$pany bulds custom fishng hres for sporting goods stores in its frys year of cqu rations. $2022$ the rompony incurred the folpaing costs:

Variable cost per unt

Deect materials

$$6\mathrm{.}80$

Dirnctiabour

$2\mathrm{.}75$

Variable monulacturingoverhead

$580$

Veiable weling and adminersiotespenves $380$

Fined costs for year

Fixod mantacturngeverhad

$$316\mathrm{.}470.$ assume the company uses absorption costing, find windes's manufacturing cost per unit for $2022$