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		$7.58
Direct labor		$3.48
Variable manufacturing overhead		$5.86
Variable selling and administrative expenses		$3.94
Fixed Costs per Year
Fixed manufacturing overhead		$222,640
Fixed selling and administrative expenses		$212,201

Siren Company sells the fishing lures for $25.25. During 2017, the company sold 79,000 lures and produced 88,000 lures.

A) Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2017.

B) Prepare a variable costing income statement for 2017.

C) Assuming the company uses absorption costing, calculate Sirens manufacturing cost per unit for 2017.

D) Prepare an absorption costing income statement for 2017.