'E19.17 (LO 5), AP Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2022, the company incurred the following costs. Siren Company sells the fishing lures for $25. During 2022 , the company sold 80,000 lures and produced 90,000 lures. Instructions a. Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2022. b. Prepare a variable costing income statement for 2022. c. Assuming the company uses absorption costing, calculate Siren's manufacturing cost per unit for 2022. d. Prepare an absorption costing income statement for 2022