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 Direct labor Variable manufacturing overhead Variable selling and administrative expenses $7.58 $3.48 $5.86 $3.94 Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $222,640 $212,201 Siren Company sells the fishing lures for $25.25. During 2017, the company sold 79,000 lures and produced 88,000 lures. Your answer is incorrect. Try again. Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g.10.50.) Manufacturing cost per unit 16.92