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		$10.20
Direct labor		$4.69
Variable manufacturing overhead		$7.89
Variable selling and administrative expenses		$5.30
Fixed Costs per Year
Fixed manufacturing overhead		$323,000
Fixed selling and administrative expenses		$285,736

Siren Company sells the fishing lures for $34.00. During 2020, the company sold 81,000 lures and produced 95,000 lures.

Assuming the company uses variable costing, calculate Sirens manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e.g. 10.50.)

1. Manufacturing cost per unit $
2. Prepare a variable costing income statement for 2020.