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
Direct materials		$9.75
Direct labor		$4.49
Variable manufacturing overhead		$7.54
Variable selling and administrative expenses		$5.07
Fixed Costs per Year
Fixed manufacturing overhead		$299,000
Fixed selling and administrative expenses		$273,130

Siren Company sells the fishing lures for $32.50. During 2020, the company sold 79,000 lures and produced 92,000 lures.

a. Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2020.

Manufacturing cost per unit= $

b. Prepare a variable costing income statement for 2020.