third time asking this question still not correct

Exercise 6-17 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 $9.00 Direct labor $4.14 Variable manufacturing overhead $6.96 Variable selling and administrative expenses $4.68 Fixed Costs per Year Fixed manufacturing overhead $288,000 Fixed selling and administrative expenses $252,120 Siren Company sells the fishing lures for $30.00. During 2020, the company sold 82,000 lures and produced 96,000 lures. Your answer is correct Assuming the company uses variable costing, calculate Siren's manufacturing cost per unit for 2020. (Round answer to 2 decimal places, e.g. 10 20.1 Manufacturing cost per unit Prepare a variable costing income statement for 2020. (Enter negative amounts using either a nega SIREN COMPANY Income Statement For the Year Ended December 31, 2020 Variable Costing 2460000 Sales > 1648200 Variable Cost of Goods Sold IS 383760 Variable Selling and Administrative Expenses 811800 428040 Contribution Margin Fixed Manufacturing Overhead 288000 Fixed Selling and Administrative Expenses 252120 252120 Net Income/(Loss) -112080 Assuming the company uses absorption costing, calculate Siren's manufacturing cost per unit for 2020. (RC Manufacturing cost per unit 23.1 LINK TO TEXT Your answer is partially correct. Try again. Prepare an absorption costing income statement for 2020. (Enter negative amounts using either a neg SIREN COMPANY Income Statement For the Year Ended December 31, 2020 Absorption Costing Sales 2460000 X Cost of Goods Sold 397440 Gross Profit 565800 Variable Selling and Administrative Expenses 383760 Absorption Costing Sales 2460000 Cost of Goods Sold 397440 Gross Profit 565800 Variable Selling and Administrative Expenses 383760 Fixed Selling and Administrative Expenses 252120 Net Income/(Loss) -70080