Best-Cola spends $1.50 on direct matenals, direct labour, and variable manulacturing overhead for every unit (12-pack of soda) it produces Foxed manufactunng overhead cosis $5 milion per year. The plant, which is currentiy operating at only 75% pf capacity, produced 20 milion units this yeat Management plans to operate closer to full capacity next year, producing 25 million units Management does not anticipate any changes in the pnces it for maferiais, labour, and manufacturing overhead Requirement b. What is the current average product cost per unit? Determine the formula then calculate the current average producl cost per unit (Round your answer to the nearest cent.)