Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs. $10.35 Variable Costs per Unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses $4.76 $8.00 $5.38 $307,050 Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $289,938 Siren Company sells the fishing lures for $34.50. During 2020, the company sold 80,000 lures and produced 89,000 lures. 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.) Manufacturing cost per unit e Textbook and Media Prepare a variable costing income statement for 2020. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e-s. (45).) SIREN COMPANY Income Statement Variable Costing