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Exercise 19-17 (Part Level Submission)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 UnitDirect materials$7.80Direct labor$3.59Variable manufacturing overhead$6.03Variable selling and administrative expenses$4.06Fixed Costs per YearFixed manufacturing overhead$239,200Fixed selling and administrative expenses$218,504Siren Company sells the fishing lures for $26.00. During 2017, the company sold 79,000 lures and produced 92,000 lures.a)Exercise 19-17 (Part Level Submission)Assuming the company uses variable costing, calculate Sirenâs manufacturing cost per unit for 2017. (Round answer to 2 decimal places, e.g.10.50.)
