Wu Equipment Company manufactures and distributes industrial air compressors. The following data are available for the year ended December 31, 2020. The company had no beginning inventory. In 2020, it produced 1,470 units but sold only 1,250 units. The unit selling price was $4,500. Costs and expenses were as follows: Variable costs per unit Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative expenses Annual fixed costs and expenses Fixed manufacturing overhead Selling and administrative expenses $740 1,430 300 70 $1,191,700 109,200 (a) Calculate the manufacturing cost of one unit of product using variable costing. Manufacturing cost $ per unit