Alley Products sells its products for $40 per unit. Additional data for the month of April, 2014, are as follows:

Calculate the product cost per unit produced using absorption costing.

Beginning inventory Units produced Units sold Ending inventory Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Operating expenses 0 units 10,000 8,000 2,000 $5 per unit $4 per unit $15,000 $20,000 $30,000