Acacia Manufacturing has compiled the following information from the accounting system for the one product it sells:
Sales price $ 45 per unit
Fixed costs (for the month)
Marketing and administrative $ 23,100
Manufacturing overhead $ 8,400
Variable costs (per unit)
Marketing and administrative $ 2
Direct materials $ 13
Manufacturing overhead $ 3
Direct labor $ 9
Units produced and sold (for the month) 21,000
a. Determine the variable manufacturing cost per unit.