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Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs. Siren Company

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Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs. Siren Company sells the fishing lures for $27.25. During 2017, the company sold 82,000 lures and produced 97,000 lures. Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2017

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