Hi, I have a question that I've been trying to solve and I only have on attempt left. However, this is only part a of the question, there is parts b,c and d as well that I need help with

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	$7.80
Direct labor	$3.59
Variable manufacturing overhead	$6.03
Variable selling and administrative expenses	$4.06
Fixed Costs per Year
Fixed manufacturing overhead	$239,200
Fixed selling and administrative expenses	$218,504

Siren Company sells the fishing lures for $26.00. During 2017, the company sold79,000lures and produced92,000lures.

a)

Exercise 19-17 (Part Level Submission)

Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g.10.50.)

plz be careful with the answer as this is going to be my last attempt