please see question attached. only need to answer part B. Part A was done and is correct.

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 $7.88 Direct labor $3.62 Variable manufacturing overhead $6.09 Variable selling and administrative expenses $4.10 Fixed Costs per Year Fixed manufacturing overhead $244,590 Fixed selling and administrative expenses $220,605 Siren Company sells the fishing lures for $26.25. During 2017, the company sold 81,000 lures and produced 93,000 lures. Don't show me this message again for the assignment (a) Your answer is correct. 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 17.59 Don't show me this message again for the assignment Show Solution Show Answer Link to Text Attempts: 2 of 3 used (b) 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 $ $ $