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 1,220 units. The unit selling price was $4,410. Costs and expenses were as follows: Variable costs per unit Direct materials Direct labour $750 1,360 Variable manufacturing overhead 200 Variable selling and administrative expenses 70 Annual fixed costs and expenses Fixed manufacturing overhead $1,200,000 Selling and administrative expenses 105,000 Calculate the manufacturing cost of one unit of product using throughput costing. Manufacturing cost $ per unit