answer the question below

Current Attempt in Progress 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 1,480 units but sold only 1.200 units. The unit selling price was $4,480. Costs and expenses were as follows: Variable costs per unit Direct materials $710 Direct labour 1,370 Variable manufacturing overhead 220 Variable selling and administrative expenses 65 Annual xed costs and expenses Fixed manufacturing overhead $1,197,500 Selling and administrative expenses 104,100 (3) Calculate the manufacturing cost of one unit of product using variable costing. Manufacturing cost $ per unit