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		$9.60
Direct labor		$4.42
Variable manufacturing overhead		$7.42
Variable selling and administrative expenses		$4.99
Fixed Costs per Year
Fixed manufacturing overhead		$281,600
Fixed selling and administrative expenses		$268,928

Siren Company sells the fishing lures for $32.00. During 2020, the company sold 79,000 lures and produced 88,000 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.)

Manufacturing cost per unit

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Prepare a variable costing income statement for 2020. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)