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 $ 7.58 Direct labor $ 3.48 Variable manufacturing overhead $ 5.86 Variable selling and administrative expenses $ 3.94 Fixed Costs per Year Fixed manufacturing overhead $ 222,640 Fixed selling and administrative expenses $ 212,201 Siren Company sells the fishing lures for $ 25.25. During 2017, the company sold 79,000 lures and produced 88,000 lures. Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g.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 e.g. -45 or parentheses e.g. (45).) Assuming the company uses absorption costing, calculate Sirens manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g.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 e.g. -45 or parentheses e.g. (45).)