**2011 = 2017 and Klumm = Siren Company

Exercise 20-17 (Part Level Submission) Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs Variable Costs per Unit Direct materials $7.95 Direct labor $3.66 $6.15 Variable manufacturing overhead $4.13 Variable selling and administrative expenses Fixed Costs per Year $251,750 Fixed manufacturing overhead Fixed selling and administrative expenses $222,706 Siren Company sells the fishing lures for $26.50. During 2017 res and produced 95,000 lures the company sold 82,000 lu (a) Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit