Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs $7.80 Variable Costs per Unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses $3.59 $6.03 $4.06 Fixed Costs per Year Fixed manufacturing overhead Fixed selling and administrative expenses $ 239.200 $ 218,504 Siren Company sells the fishing lures for $26.00. During 2017, the company sold 79.000 lures and produced 92.000 lures. Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2017 (Round answer to 2 decimal places, eg. 10.50.) Manufacturing cost per unit $ Prepare a variable costing income statement for 2017. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg.(451) SIREN COMPANY Income Statement Variable Costing $ Assuming the company uses absorption costing, calculate Siren's manufacturing cost per unit for 2017. (Round answer to 2 decimal places, eg. 10.50.) Manufacturing cost per unit $ Prepare an absorption costing income statement for 2017 (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45)) SIREN COMPANY Income Statement Absorption Costing