Bitonti Corporation has provided the following data for its most recent year of operation:

Manufacturing costs:
Variable manufacturing cost per unit produced:
Direct materials	$	9
Direct labor	$	7
Variable manufacturing overhead	$	5
Fixed manufacturing overhead per year	$	156,000
Selling and administrative expenses:
Variable selling and administrative expense per unit sold	$	5
Fixed selling and administrative expense per year	$	81,000

Units in beginning inventory	0
Units produced during the year	12,000
Units sold during the year	11,000
Units in ending inventory	1,000

The unit product cost under absorption costing is closest to:

$39.00

$13.00

$21.00

$34.00