Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs Variable Costs per Unit Direct materials $8.10 Direct labor $3.73 Variable manufacturing overhead $6.26 Variable selling and administrative expenses $4.21 Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $248,400 $226,908 Siren Company sells the fishing lures for $27.00. During 2020, the company sold 82,000 lures and produced 92,000 lures, Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e-s. 10.50.) Manufacturing cost per unit $ SIREN COMPANY Income Statement Variable Costing $ Aasuming the company uses absorption costing, calculate Siren's manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e. 10.50.) Manufacturing cost per unit $ Prepare an absorption costing Income statement for 2020 (Enter negative amounts using either a negative si preceding the number 15 or parentheseses (451) SIREN COMPANY Income Statement Absorption Costing $ $