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 $7.65 Direct labor $3.52 variable manufacturing overhead $5.92 variable selling and administrative expenses $3.98 Fixed Cots per Year Fixed manufacturing overhead $239, 700 Fixed selling and administrative expenses $214, 302 Siren Company sells the fishing lures for $25.50. During 2017, the company sold 80,000 lures and produced 94,000 lures. Assuming the company uses variable costing, calculate Siren's 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 Siren's manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g. 10.50.) Prepare an absorption costing income statement for 2017 (inter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)