A company has the following data for two years in operation.

Variable manufacturing cost per unit produced [=] $/unit
Direct materials	$ 13
Direct labor	$ 6
Variable manufacturing overhead	$ 4
Fixed manufacturing overhead per year [=] $	$ 70,000
Variable selling and administrative expense per unit sold [=] $/unit	$ 6
Fixed selling and administrative expense per year [=] $	$ 83,000

Year	One	Two
Units in beginning inventory	0	1,000
Units produced during the year	10,000	7,000
Units sold during the year	9,000	6,000
Units in ending inventory	1,000	2,000

Assume the company uses the Absorption Method. In the second year, what is the product cost per unit or unit product cost closest to?

Multiple Choice

$23.00

$33.00

$39.00

$10.00