Question: During 2016, Rafael Corp. produced 45,200 units and sold 27,120 for $14 per unit. Variable manufacturing costs were $6 per unit. Annual fixed manufacturing overhead was $81,360 ($3 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $19,500. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs.
Calculate the manufacturing cost per unit.