$ 53 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor 13 $ 6 Variable manufacturing overhead $ 5 Fixed manufacturing overhead per year $ 63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ Fixed selling and administrative expense per year $ 71,000 4 Year 1 Year 2 Units in beginning inventory 0 3,000 Units produced 9,000 7000 Units sold 6,000 7,000 Units in ending inventory 3,000 3,0000 The unit product cost under variable costing in Year 1 is closest to: Select one a $35.00 b: $3100 C. $28.00 d. $24.00