During 2022, Splish Corp produced 30,000 units for 16$ per unit. Variable manufacturing costs were 7$. Annual manufacturing costs were 60000 (2$ per unit). Variable selling and administrative costs were 2$ per unit sold and fixed and selling administrative expenses were 40,000$. Suppose the accountant uses normal absorption costing and uses the budgeted volume of 50,000 units to allocate the fixed overhead rather than the actual production units of 30,000 units. The company expenses production volume variance to cost of good sold in the accounting period in which it occurs.

Part A: Calculate the manufacturing cost per unit.