- / 2.5 Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs. Variable Costs per Unit Direct materials Direct labor Variable manufacturing overhead Variable seling and administrative expenses $4.84 $9.30 $4.28 $7.19 Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $300,700 $260,524 Siren Company sells the fishing lures for $31.00. During 2020, the company sold 82,000 lures and produced 97,000 lures. (a) Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2020, (Round answer to 2 decimal places, es. 10.500) Manufacturing cost per unit $