Windsor's Company builds custom fishing lures for sporting goods stores. In its first year of operations, $2022,$ the company incurred

the following costs:

Windsor's Company sells the fishing lures for $$27\mathrm{.}00.$ During $2022,$ the company produced $95,600$ lures and sold $76,000.$

$($a$)$

Assuming the company uses absorption costing, calculate Windsor's manufacturing cost per unit for $2022.($Round per unit

calculations and final answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$