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Question 35 During 2020, Rafael Corp. produced 27,120 units and sold 27,120 for $14 per unit. Suppose the accountant for Rafael Corp. uses normal costing and uses the budgeted volume of 45,200 units. Variable manufacturing costs were $4 per unit. Annual fixed manufacturing overhead was $54,240 ($2 per unit). Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $36,160. The company expenses production volume variance to cost of goods sold in the accounting period in which it occurs. (a) Calculate the manufacturing cost per unit. (Round answer to 2 decimal places, e.g. 5.25.) Manufacturing cost $ per unit Attempts: 0 of 2 used