During $2022,$ Indigo Corp. produced $40,800$ units and sold $40,800$ for$$16\mathrm{.}00$per unit. Variable manufacturing costs were$$7\mathrm{.}00$per unit. Annual fixed manufacturing overhead was$$81,600($$$2\mathrm{.}00$per unit$).$ Variable selling and administrative costs were$$2\mathrm{.}00$per unit sold, and fixed selling and administrative expenses were$$20,400.$ Suppose the accountant for Indigo Corp. uses normal$-$absorption costing and uses the budgeted volume of $51,000$ units to allocate the fixed overhead rather than the actual production volume of $40,800$ units. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. $($a$)$ Your answer is correct. Calculate the manufacturing cost per unit. $($Round answer to $2$ decimal places, e$\mathrm{.}8.5\mathrm{.}25.)$ Manufacturing cost