Assuming the company uses absorption costing, calculate Siren's manufacturing cost per unit for 2020 . (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit $ eTextbook and Media Attempts: 1 of 3 used d) Your answer is partially correct. Prepare an absorption costing income statement for 2020 . (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) (b) Prepare a variable costing income statement for 2020. (Enter negative amounts using either a negative sign preceding the number e. -45 or parentheses e.g. (45).) Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs. Siren Company sells the fishing lures for $31.50. During 2020 , the company sold 82,000 lures and produced 91,000 lures. (a) Your answer is correct. Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e.g. 10.50.)