$ 91 $ 13 $ 7 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold $ Fixed selling and administrative expense per year Units in beginning inventory Year 1 Year 2 0 3,000 Units produced during the year 12,000 10,000 Units sold during the year Units in ending inventory 9,000 10,000 3,000 3,000 $ 3 $ 480,000 6 $ 84,000 The unit product cost under variable costing in Year 1 is closest to: Select one: O a. $29.00 O b. $23.00 O c. $69.00 O d. $63.00