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 $25.75. During 2017, the company sold 82,000 lures and produced 91,000 lures. 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.) Prepare a variable costing income statement for 2017. (Enter negative amounts using either a negative sign preceding the number e. 45 or parentheses e.g. (45).) Assuming the company uses absorption costing, calculate Siren's manufacturing cost per unit for 2017 . (Round answer to 2 decimal places, e.g.10.50.) Prepare an absorption costing income statement for 2017. (Enter negative amounts using either a negative sign preceding the numbe e.g. 45 or parentheses e.g. (45).)