Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: 53 Variable manufacturing cost per unit produced: 13 Direct materials Direct labor Variable manufacturing overhead $63,000 Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 4 $71,000 Year Year 2 Units in beginning inventory Units produced Units sold Units in ending inventory 3,000 7,000 7,000 3,000 3,0000 9,000 6,000 The unit product cost under variable costing in Year 1 is closest to