Wildhorse Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2025, the company incurred the following costs. Wildhorse Company sells the fishing lures for $36,00. During 2025, the company sold 82,000 lures and produced 95,000 lures. (a) Assuming the company uses variable costing calculate Wildhorse's manufacturing cost per unit for 2025 . (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit