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 $10.35 $4.76 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses $8.00 $5.38 Fixed Costs per Year $307,050 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