Siren Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2017, the company incurred the following costs. $7.58 Variable Costs per Unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses $3.48 $5.86 $3.94 Fixed Costs per Year $222,640 Fixed manufacturing overhead 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 Siren's manufacturing cost per unit for 2017. (Round answer to 2 decimo places, eg 10.50 Manufacturing cost per unit -45 or parentheses es. (450 SIREN COMPANY Income Statement Variable Costing $