Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs $8.85 Variable Costs per Unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses $4.07 $6.84 $4,60 Fixed Costs por Year Feed manufacturing overhead Fixed selline and administrative expenses $271400 $247918 Siren Company sells the fishing lures for $29.50. During 2020 the company sold 30.000 lures and produced 92.000 lutes