Exercise 19-17 (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 $7.88 Direct labor $3.62 Variable manufacturing overhead $6.09 Variable selling and administrative expenses $4.10 Fixed Costs per Year Fixed manufacturing overhead $234,070 Fixed selling and administrative expenses $220,605 Siren Company sells the fishing lures for $26.25. During 2017, the company sold 80,000 lures and produced 89,000 lures. Collapse question part (a) Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g.10.50.) Manufacturing cost per unit $

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