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		$245,410
Fixed selling and administrative expenses		$212,201

Siren Company sells the fishing lures for $25.25. During 2017, the company sold 82,000 lures and produced 97,000 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) SIREN COMPANY Income Statement Variable Costing LINK TO TEXT